R. U. Delapenha & Co. v. United States

JohnsoN, Judge:

This is a protest against the collector’s assessment of duty and internal revenue tax on alcoholic flavoring extract imported from Germany in 1949. The merchandise was assessed with duty at 60 cents per pound and 18 per centum ad valorem under paragraph 24 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as flavoring extract containing more than 50 per centum of alcohol, and with internal revenue tax at $9 per proof gallon under section 2800 (a) (1) of the Internal Revenue Code of 1939, as amended, as distilled spirits over…