John H. Faunce Phila., Inc. v. United States

DISSENTING OPINION

BeckwoRth, Judge:

On the basis of the record presented, I regretfully dissent from the view of my colleagues that the evidence has established that the machines involved herein are not essentially electrical.

All of the items were classified by the collector as articles having as an essential feature an electrical element or device, or parts thereof, and were assessed with duty under paragraph 353 of the Tariff Act of 1930, as modified. It is presumed that the collector found all of the facts necessary to sustain that classification. E. I. du Pont de Nemours & Co. v. United…