Legal Opinion
International Light Metals, a Division of Martin Marietta Technologies, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided October 25, 1999No. 99-1032PublishedCited by 15 opinions
1Opinion of the Court
SCHALL, Circuit Judge.
During the period between October of 1985 and November of 1987, International Light Metals (“ILM”) paid duties for importing a commercially pure form of titanium called “titanium sponge.” Thereafter, upon exporting articles manufactured with titanium, it filed claims of manufacturing substitution drawback pursuant to 19 U.S.C. § 1813(b). 1 After initially granting all of the claims under an accelerated program, the United States Customs Service (“Customs”) denied certain claims. Specifically, Customs denied those claims with respect to which an audit revealed that the…
2Cases cited16 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Robert Conroy v. Reebok International, Ltd.Court of Appeals for the Federal Circuit · 1994
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Fujitsu General Limited v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
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3Cited by15 opinions
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- NMB Singapore Ltd. v. United StatesUnited States Court of International Trade · 2003
- Ciba-Geigy Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2000
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