Strohmeyer & Arpe Co. v. United States

DISSENTING OPINION

Oliver, Presiding Judge:

I am constrained to dissent from the decision of my associates herein. I concur insofar as the decision holds that the product before the court is a wax and not a manufacture of wax and that the collector erred in assessing duty on it as such. I am of opinion, however, that this merchandise is properly entitled to entry free of duty as claimed by plaintiff herein.

*258The master rule of construction in customs litigation has ever been to interpret the intent of Congress (United States v. Clay Adams Co., 20 C. C. P. A. 285/288, T. D. 46078). As far back as…