Western Cartridge Co. v. E. I. du Pont de Nemours & Co.

An explosive imported into the United States was classified by the collector of customs at the port of Philadelphia as smokeless powder and held by him to be free of duty under section 201 and paragraph 1585 of the free list, Tariff Act of 1922, the pertinent parts of which read as follows:

Sec. 201. That on and after the day following the passage of this act, * * * the articles mentioned in the following paragraphs, when imported into the United States * * *, shall be exempt from duty:

1585. Gunpowder, sporting powder, and all other explosive substances not specially provided for: * * *

The E.…