Watson v. York Metal & Alloys Co.

DISSENTING OPINION

Graham, Presiding Judge:

I find myself unable to concur in the opinion of the majority in this case.

The material imported was gathered from the steel mills of England and consisted of the turnings or machine waste arising from the manufacture of high-speed tools, and was steel which had a tungsten content of from 13 to 14 per centum. The evidence shows that this material is chiefly used in the manufacture of high-speed tools, as an alloy, with an occasional use in making valves for automobiles and airplane engines. In use it is added, in its condition as imported, and cold,…