United States v. Frank P. Dow Co.

Hatfield., Judge,

del'vered the opinion of the court:

This is an appeal from a judgment of the United States Customs •Court.

Merchandise consisting of hollow cylindrical or tubular steel vessels known as dephlegmators, used in conjunction with a pump, heater, •condenser, and probably other devices and apparatus in the process ■of the manufacture of gasoline from crude oil, was assessed for duty by the collector at the port of Los Angeles as parts of machines at 30 per centum ad valorem under paragraph 372 of the Tariff Act of 1922, which reads as follows:

Par. 372. Steam engines and steam…