C. J. Tower & Sons v. United States

Lawrence, Judge:

This case is, in substance, a retrial of the issue that was before us in C. J. Tower & Sons v. United States, 30 Cust. Ct. 72, C. D. 1498 (affirmed id. v. id., 41 C. C. P. A. (Customs) 195, C. A. D. 550), wherein it was held that certain importations of ingots, composed of aluminum silicon in percentages of approximately 88 per centum aluminum and 12 per centum silicon, together with certain adventitious impurities, were properly classified by the collector of customs as silicon aluminum of the kind made dutiable at 5 cents per pound in paragraph 302 (j) of the Tariff Act of…