Aetna Explosives Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8231 (T. D. 37927). [Oral argument Oct. 16, 1919, by Mr. Pratt and Mr. Lawrence).
1Opinion of the CourtMontgomery, Presiding Judge
The merchandise, the duty upon which is tbe subject-matter of this case, was assessed for duty a-t 15 per cent ad valorem under paragraph 5 of the tariff act of 1913 as a chemical mixture. It was claimed by the importer to be free of duty under paragraph 387 as nitric acid or as nitric acid and sulphuric acid. This claim of the importer was overruled by the decision of the board, General Appraiser Brown dissenting. The case is brought here for review in the regular way.
The facts relating to the importation may be stated as follows: The importer maintained a plant at Emporium, Pa., for the…
2Cases cited4 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. Stone & Downer Co.Court of Appeals for the First Circuit · 1909
- Wright v. United StatesCourt of Customs and Patent Appeals · 1916
- Heide v. United StatesCourt of Customs and Patent Appeals · 1912
3Cited by15 opinions
- United States v. Yaedley & Co.Court of Customs and Patent Appeals · 1929
- Varsity Watch Co. v. United StatesCourt of Customs and Patent Appeals · 1947
- Collin v. United StatesUnited States Customs Court · 1944
- Tower v. United StatesUnited States Customs Court · 1959
- Corporacion Argentina de Productores de Carnes v. United StatesCourt of Customs and Patent Appeals · 1945
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