E. R. Squibb & Sons, Inc. v. United States

I agree with the result reached by the majority. However, it should he pointed out that in the Authentic Furniture case, supra at 7, 486 F. 2d at 1064, the majority, without citation of authority, stated:

We consider the application of the test, whereby the absence of a substantial or essential part precludes classification as the un*67finished article itself, to be well founded in the case law so ably discussed by the lower court and aptly followed in the present case.

My dissenting opinion there set forth the correct test, namely: the absence of a substantial and essential part.

The problem the…