Pacific Vegetable Oil Corp. v. United States

Keefe, Judge:

The merchandise before us here consists of an importation of sesame seed from India, which was liquidated free of duty under paragraph 1727 of the Tariff Act of 1930. An internal *162revenue tax of 1.18 cents per pound, however, was imposed under section 2491 (d) of the Internal Revenue Code.

The plaintiff in its protest sets out the following claims:

Duty should have been assessed on the net weight of the sesame seed and should not have included the weight of the foreign substances mixed therewith. Such substances are alternatively claimed to be dutiable by virtue of section 608, at 6…