Dorward & Sons Co. v. United States

Mollison, Judge:

The merchandise the subject of these protests consists of rapeseed oil which was admitted free of duty under the provision for denatured rapeseed oil in paragraph 1732 of the Tariff Act of 1930 but upon which a tax or duty at the rate of 4% cents per *19pound was assessed under tbe provision in section 2491 (b) of the Internal Revenue Code (26 U. S. C. § 2491 (b)) for rapeseed oil. In each, of the protests the oil is claimed to be entitled to the exemption from duty granted under section 2491 (f) of the Internal Revenue Code, the pertinent portion of which reads as follows:

§2491.…