Aceto Chemical Co. v. United States

DISSENTING OPINION

Oliver, Judge:

I respectfully dissent from the view of my colleagues in this case because I feel that the record fails to support either claim advanced by the plaintiff herein.

Accepting as inappropriate the official classification, it of course remained plaintiff’s burden to establish by competent and sufficient evidence the propriety of its own claims.

The testimony of plaintiff’s witness Mann, president of the importer, indicates that he was in the chemical business, manufacturing and importing, and that he imported this merchandise and sold it to a *29shampoo company. He was…