Consolidated International Equipment & Supply Co. v. United States

Ford, Judge:

This action is directed against the classification of certain model K-150 Klischograph machines, as machine tools, under the provisions of paragraph 372, Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which prescribes the rate of 15 per centum ad valorem. Plaintiff contends the Klischograph is not a machine tool as set forth in the definition contained in paragraph 372, supra, and does have as an essential feature an electrical element or device which therefore brings said merchandise within the purview of paragraph…