United States v. Moore & McCormack Co.

The merchandise imported in the case at bar was stipulated in the court below to be “similar to and operating in the same general way” as that involved in Todd Shipyards Corpn. v. United States, 10 Ct. Cust. Appls. 273, T. D. 38624. In the case referred to, the articles imported were marine surface condensers, consisting of cylindrical metal vessels containing tubes, and used for the condensation of exhaust steam, in connection with steam engines, and were finished articles, ready to be connected with the pumps and steam pipes essential to their operation.

In the case before us the condensers…