Ishimitsu Co. v. United States

A Japanese product known as nigari, obtained in the process of salt making, is the subject of controversy in this case.

The process of salt making, described in the record, consisted of spreading sea water upon the level sand in the sun where the water evaporated, leaving a crust of salt. This operation is repeated until a thick crust is formed on the sand, and when so formed, is scraped off and boiled with sea water in pans for a day or more, after which the salt is placed in fine-meshed draining baskets which are suspended from the ceiling. As the moisture from the wet salt exudes it drips…