Gallagher v. United States

Laweence, Judge:

At the call of the above-enumerated cases for hearing, they were consolidated for purposes of trial and determination.

The question presented is whether certain aluminum ingots, which were classified by the collector of customs as aluminum, in crude form (not including scrap), in paragraph 374 of the Tariff Act of 1930 (19 U.S.C. §1001, par. 374), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and subjected to duty at the rate of 1.3 cents per pound, should properly have been…