Esso Standard Oil Co. v. United States

Wilson, Judge:

This case has been submitted for decision upon the following stipulation:

IT IS HEREBY STIPULATED AND AGREED by and between the parties hereto, subject to the approval of the Court, that the merchandise covered by the above mentioned protest assessed with duty at 12)4% ad valorem under paragraph 1 of the Tariff Act of 1930, as amended by the Trade Agreement with Mexico, T. D. 50797, consists of naphthenic acids the same in all material respects as the merchandise the subject of United States v. Esso Standard Oil Co. 42 C. C. P. A. (Customs) 144, C. A. D. 587, and that the record…