Griffon Importing Co. v. United States

DISSENTING OPINION

Cole, Judge:

I cannot agree with the court as it distinguishes the present case from Jos. Riedel Glass Works, Inc. v. United States, 12 Cust. Ct. 173, C. D. 849, which involved precisely the same issue as that presented herein.

In the cited case, the court expressed its finding this way: “The machine unit which actually ‘produced’ the bottles now before us (the bottle-forming machine) was admittedly automatic in its entire operation.” The same language is equally applicable here. The manual work referred to cannot be characterized as “productive.” The gatherer merely supplied…