Asiatic Petroleum Corp. v. United States

DoNloN, Judge:

Plaintiff imported from Holland a preparation for the lubrication of marine diesel engines. This preparation is sold under the trade name Shell Alexia Oil A. The collector classified it under paragraph 1558 as an unenumerated manufactured product, dutiable at the modified rate of 10 per centum ad valorem, and plaintiff protested the classification. It is plaintiff’s contention that this preparation should be classified as a distillate obtained from petroleum, entitled to duty free entry under paragraph 1733.

Plaintiff also claims that if we should decide this suit in its favor on…