United States v. Sandoz Chemical Works

This is an appeal by the Government from a judgment of the Board of General Appraisers sustaining the importer’s protest on a consumption entry.

The only question is whether certain imported coal-tar dyes, •dutiable under paragraph 28 of the Tariff Act of 1922, shall pay the specific duty of 7 cents per pound upon the number of pounds *22actually imported or upon a greater weight ascertained in the manner hereinafter described.

The paragraph provides that the dyes in question shall pay a specific duty of 7 cents per pound.

Provided, That the specific duty of 7 cents per pound herein provided for *…