United States v. Wedemann & Godknecht, Inc.

Rich , Judge.

This appeal is from the judgment of the United States Customs Court, Second Division,1 sustaining protests to the classification of certain synthetic filaments manufactured in Germany by Farben-fabriken Bayer, A.G. (hereinafter FFB), and sold to domestic customers on a duty-paid delivered basis.

The merits of the classification issue were initially determined in Wedemann & Godknecht, Inc., a/c Burlington Industries, Inc. v. United States, 59 Cust. Ct. 475, C.D. 3199, 275 F. Supp. 1017 (1967). However, a question of the jurisdiction of the court to render a decision came up, based…