General Motors Corp. v. United States

Mollison, Judge:

This protest is directed against the action of the collector of customs at Detroit, Mich., in refusing to allow drawback upon the exportation of certain automobile body parts manufactured in the United States with the use of certain ferrous metal, to wit, steel, of the same kind and quality as certain steel which had been previously imported and upon which duties had been paid. The protest claim is made under section 313 (b), as amended, of the Tariff Act of 1930, the so-called “substituted materials” provision of the drawback statute. The said provision, as amended by Public…