Green Fuel Economizer Co. v. United States

WilsoN, Judge:

This case is before us on a rehearing from the decision of this court in The Green Fuel Economizer Co., Inc. v. United States, 49 Cust. Ct. 286, Abstract 67167. The protests relate to certain metal parts of a so-called low-level economizer, a device designed for use in connection with the boilers in a plant that generates electric power. The articles are described more specifically, infra. The merchandise was assessed with duty at the rate of 20 per centum ad valo-rem or 19 per centum ad valorem, depending upon the dates the goods were entered for consumption, under paragraph…