John V. Carr & Son, Inc. v. United States

DISSENTING OPINION

Landis, Judge:

I cannot agree that hulled seeds are not manufactured, in whole or in part, under paragraph 1558, as modified, simply because they do not have a different name, character, o,r use from that which they possessed as unhulled seeds, as the majority opinion states in this case.

Ishimitsu v. United States, 11 Ct. Cust. Appls. 186, 189, T.D. 38963, aptly illustrates that the tariff terms “manufacture” and “manufactured” have occupied the attention of the courts in a great number of cases. They still do. E. g., United States (Index Industrial Corp., Party in Interest)…