Morganite, Inc. v. United States

DISSENTING OPINION

Johnson, Judge:

I regret that I am unable to agree with my associates that the carbon powder in question, established to have been dedicated to the use of manufacturing into the brushes provided for in paragraph 216, as amended, does not fall within that portion of paragraph 216, as amended, for “plates, rods, and other forms, of whatever material composed, and wholly or partly manufactured, for manufacturing into the aforesaid brushes.” I am unable to perceive anything ambiguous about the phrase “and other forms * * * for manufacturing into the aforesaid brushes” which would…