California Oil Co. v. United States

Mollison, Judge:

The plaintiff herein imported two shipments of a product described on the invoices as “Blending Gasoline.” The merchandise was accorded free entry under the provisions of paragraph 1733 of the Tariff Act of 1930, but a tax or duty at the rate of 1% cents per gallon was assessed thereon under the provision in section 3422 of the Internal Revenue Code (26 U. S. C. § 3422), as amended by the General Agreement on Tariffs and Trade, T. D. 51802, for—

* * * gasoline or other motor fuel * * *.

By its protests herein, the plaintiff contends that the foregoing classification and…