Mills v. United States

LaweeNoe, Judge:

Certain imported sliver roll formers and sliver roll feed attachments were classified by the collector of customs as textile winding machine parts and duty was assessed thereon at the rate of 20 per centum ad valorem pursuant to the provisions of paragraph 372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, effective January 1, 1948, and supplemented by Presidential proclamation of June 11, 1948, 83 Treas. Dec. 223, T.D. 51939.'

Plaintiff contends that said articles are not…