Humphreys v. United States

Mollisou, Judge:

The plaintiff in these cases imported into the United States a commodity described on the invoices as “Liquified Petroleum Gas” upon which duty was assessed at the rate of % cent per gallon under the provision in section 4521(1), Internal Revenue Code of 1954, as modified by the Presidential proclamation relating to the General Agreement on Tariffs and Trade, T.D. 51802, for “all • liquid derivatives of crude petroleum, except lubricating oil and gasoline or other motor fuel,”

*105The protest in each case claims that the merchandise consists of propane, butane, and similar gases,…