Great Lakes Foundry Sand Co. v. United States

Keefe, Judge:

In this action, involving several importations at Buffalo and Rochester of nepheline syenite, the plaintiffs claim that the collector illegally exacted a duty of 30 per centum ad valorem under the provisions of paragraph 214, Tariff Act of 1930, as an earthy •or mineral substance, asserting that the merchandise is entitled to free entry under the provisions of paragraph 1775 as sand, manufactured.

At the trial counsel for the plaintiffs offered in evidence the record in the case of Cronin v. United States, C. D. 293, 4 Cust. Ct. 86. Upon admission by Government counsel that the…