General Electric Co. v. United States

At the port of Albany, N. Y., eight parabolic mirrors were classified by the collector of customs as articles of glass, ground and silvered, and assessed for duty at 60 per cent ad valorem under that part of paragraph 98 of the tariff act of 1909 which reads as follows:

98. Glass bottles, decanters, and all articles of every description composed wholly or in chief value of glass, * * * silvered or ground, * * * sixty per centum ád valorem.

*529The importer protested, first, that the goods were dutiable at 11 cents per square foot and 5 per cent ad valorem as cast polished plate glass, silvered, and…