Thermal Syndicate, Ltd. v. United States

EKWALL, Judge:

In Thermal Syndicate, Ltd. v. United States, 7 Cust. Ct. 119, C. D. 550, this court held that fused silica in the form of broken pieces, manufactured by fusing silica sand in an electric furnace and breaking up the resultant product into small chunks, was entitled to entry free of duty under the provision in paragraph 1775 of the Tariff Act of 1930 for silica not specially provided for. The collector of customs had assessed the merchandise under the provision in paragraph 214 of the same act for articles of earthy or mineral substance. During the pendency of the protests covered…