Shell Petroleum Corp. v. United States

Dallinger, Judge;

These are suits against the United States, arising at the port of Galveston, brought to recover certain customs duties alleged to have been improperly exacted on particular importations of so-called Thyssen gravimeters. Duty was levied thereon at •the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for. It is claimed that said articles are properly dutiable at the rate of 27% per centum ad valorem under paragraph 372 of said act as machines •and parts thereof not specially provided for.

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