Imperial Gas Co. v. United States

Johnson, Judge:

This action involves the assessment of duty at the rate of 25 per centum ad valorem under paragraph 328, Tariff Act of 1930, upon certain empty gas steel cylinders, size 20 inches by 48 inches, entry 0459 involving 33 cylinders and entry 0930 involving 53 cylinders. These cylinders were imported empty from Bombay, India, and Sydney, Australia, respectively. The plaintiff claims that no duty is assessable thereon, inasmuch as paragraph 1615, as amended by the Customs Administrative Act of 1938, specially exempts from duty such metal drums as are of domestic or foreign…