International Paint Co. v. United States

Mollison, Judge:

In this case plaintiff seeks refund under the provisions of section 313 (a) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1313 (a)) 1 of 99 per centum of the duties paid upon the *106importation of merchandise which it is claimed was subsequently used in this country in the manufacture or production of articles which were thereupon exported from the United States.

The facts are not .in dispute and appear from the record to be as follows: The merchandise as imported consisted of paint in paste form, containing, among other things, some 77 per centum of copper and copper…