Bayer, Pretzfelder & Mills, Inc. v. United States

Mollison, Judge:

These protests are directed against the action of the collector of customs at the port of New York in refusing to allow drawback under the provisions of section 313 (a) of the Tariff Act of 1930 upon the exportation of complete watches manufactured *108or produced in the United States with the use of imported duty-paid merchandise. So far as pertinent, the said section reads as follows:

SBC. 313. DRAWBACK AND REFUNDS.(a) Articles Made From Imported Merchandise. — Upon the exportation of articles manufactured or produced in the United States with the use of imported merchandise, the…