C. J. Tower & Sons of Buffalo, Inc. v. United States

CONCURRING OPINION

Wilson, Senior Judge:

In this case, I agree with the decision that the protests should be overruled. However, I do not concur with the majority opinion in sustaining the collector’s classification. An examination of the exhibits in the case, coupled with the consideration of the oral evidence presented, convinces me that the protests should be overruled without sustaining the collector’s classification which was made under the provisions of paragraph 304 of the Tariff Act of 1930, as modified, as steel bars dutiable at the rate of 1 y2 cents per pomid or 10y2 per centum ad…