Concord Watch Co. v. United States

Appellant concedes that the issues and parties here are identical with those in two prior cases both decided adversely to appellant, Concord Watch Co., Inc. v. United States, 41 CCPA 13, C.A.D. 523; Concord Watch Co., Inc. v. United States, 43 CCPA 40, C.A.D. 606, the records of which have been incorporated in this appeal. Therein it was held that the term “cases” in paragraph 367 (f) is so restricted by the wording of the statute as to exclude parts of cases for watches and clocks which do not have an enclosing function with respect to the movements. It was also held that such was the intent…