Absorbo Beer Pad Co. v. United States

DISSENTING OPINION

Tilson, Judge:

Having joined with my associates in deciding the cases of Absorbo Beer Pad Co. v. United States, reported as T. D. 49112 and 1 Cust. Ct. 115, C. D. 32, which passed upon the proper classification of merchandise somewhat similar to that in this case, I regret that I am not able to join in the decision signed by my associates in this case. Because this case has been submitted upon an entirely different record to that in each of the previous cases, and because of certain errors which, upon more mature deliberation, I feel were committed in those decisions, I feel…