Garcia & Vega, Inc. v. United States

Ekwall, Judge:

This case involves the same question as that in Henry Glay and Bock & Co., Ltd. v. United States, protest 142984-K, decided concurrently herewith (27 Cust. Ct. 234, C. D. 1377), viz, whether plaintiff is entitled to refunds of duties paid on tobacco waste obtained in the manufacture of cigars in a class 6 manipulating warehouse, which waste was destroyed' under customs supervision. It has been submitted upon a stipulation of fact which shows the circumstances to be analogous to those in the above-cited case, with the exception of dates of importation and the further exception…