Meyer v. United States

DISSENTING OPINION

Gkaham, Presiding Judge:

I am unable to agree to the conclusion reached by the majority in this case, for reasons which I shall briefly state.

The material involved is what is known as soup squares. On the hearing, it was stipulated by counsel that the merchandise is the same as that which was before the Board of General Appraisers in protest 961112, and, without objection, the record in that case was introduced in evidence in toto. In said record appears the appraiser’s advisory report in which he thus describes the merchandise:

Erbewurste (pea soup in rolls), and as soup…