Roerig v. United States

OlxvbR, Chief Judge:

This appeal for reappraisement arises from the decision in J. B. Roerig and Company v. United States, 26 Cust. Ct. 131, C. D. 1313, which held the original appraisement of the so-called darthronol and heptuna capsules in question to he null and void.

In the cited case, the collector had classified the said merchandise as coal-tar products under paragraph 28 of the Tariff Act of 1930, which carries a provision for appraisement on the basis of American selling price of a similar competitive article manufactured in the United States. That classification was overruled in the…