Atlantic Aluminum & Metal Distributors, Inc. v. United States

The importer urges here, as below, that the provision for aluminum bars and rods is an eo nomine designation which, without terms of limitation or contrary legislative intent, includes all forms of aluminum bars and rods, whether solid or hollow, and relies on Schade & Co. v. United States, 5 Ct. Cust. Appls. 465, T.D. 35002; Smillie & Co. v. United States, 11 Ct. Cust. Appls. 199, T.D. 38966; and Nootka Packing Co. et al. v. United States, 22 CCPA 464, T.D. 47464. In my opinion those precedents are applicable here, and the importer has satisfactorily discharged its dual burden of proof.

First,…