Lando Products, Inc. v. United States

Rao, Judge:

Plaintiffs, in this action, seek a refund of duties assessed against an importation of aluminum in ingot form at the rate of 2 cents per pound pursuant to the provisions of paragraph 374 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dee. 305, T.D. 51802, for aluminum in crude form except scrap. It is here contended that said merchandise consists of aluminum scrap, fit only to be remanu-factured, which is entitled to entry without the payment of duty, by virtue of the provisions of Public Law 869, 81st Congress, 2d session, as…