Synthetic Patents Co. v. United States

Cole, Judge:

Synthetic Patents Co., Inc. v. United States, 11 Cust. Ct. 98, C. D. 803, distinguished, for tariff purposes, between drugs and medicinal preparations, stating that the former connotes “a substance or material used for medicinal purposes,’-’ and the latter “a product with therapeutic qualities, ready for medicinal use.” The principle was applied in Synthetic Patents Co., Inc. v. United States, 11 Cust. Ct. 147, C. D. 813, holding cholic acid classifiable as an advanced drug, and in Synthetic Patents Co., Inc. v. United States, 11 Cust. Ct. 157, C. D. 816, fixing the classification…