Standard Oil Co. v. United States

Keefe, Judge:

The product at issue in this case consists of certain waste gases, the residue of the manufacture of imported crude petroleum stock into various refined products such as gasoline, fuel oil, and other articles for exportation from the United States. The waste refinery gases were unavoidably produced and were disposed of through use as fuel under the boilers in the refinery. The product was assessed for duty at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as nonenumerated manufactured articles, and the entry was liquidated on December 11, 1941, except…