Ralston Purina Co. v. United States

Wilson, Judge:

The merchandise in the case at bar was invoiced as “Canadian Dogfish Liver Oil.” It was classified under paragraph 34 of the Tariff Act of 1930, as amended by the General Agreement on Tariffs and Trade, T. D. 51802, under the provisions therein for drugs of animal origin, natural and uncompounded and not edible, and not containing alcohol, advanced in value or condition, and was assessed with duty at the rate of 5 per centum ad valorem, plus internal revenue tax of 1)4 cents per pound.

Plaintiff, in its original protest, claimed the merchandise properly free of duty under the…