Wallace v. United States

McClelland, Presiding Judge:

This protest is directed against the refusal of the collector of customs at the port of New York to allow drawback on the exportation of caustic soda claimed to have been produced with the use of domestic rock salt in quantities equal to quantities of the same material imported by the producer. The section of the Tariff Act of 1930 relied upon by the plaintiffs is section 313 (b), which reads as follows:

SEC. 313. DRAWBACK AND REFUNDS.

ifc * ⅜ ⅝? ⅝ % ⅛!(b) Substitution for Drawback Purposes. — If imported duty-paid sugar or nonferrous metal, or ore containing…