United States v. Ricard-Brewster Oil Co.

Bland, Judge,

delivered tbe opinion of tbe court:

Tbe United States Customs Court, First Division, one judge dissenting, reversed tbe action of tbe Collector of Customs at tbe port of Philadelphia in refusing to allow drawback on tbe export of 20 drums of neat’s-foot oil which was partly manufactured from imported duty-paid material. Appellant has appealed here from tbe judgment of tbe trial court.

Tbe case was submitted to tbe trial court on tbe following stipulated statement of facts:

Paragraph one — the notice of intent number 3908 to export the merchandise in question, 20 drums of neatsfoot…