Brabender Corp. v. United States

Dallinger, Judge:

These are suits against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on particular importations of so-called moisture testers, flour mills, extensographs, farinographs,. amylographs, and plastographs, and parts thereof, imported from Germany. Duty was levied thereon at the rate of 40 per centum ad valorem under paragraph 360 of the Tariff Act of 1930 which reads-as follows:

Par. 360. Scientific and laboratory instruments, apparatus, utensils, appliances-(including surveying and…