International Forwarding Co. v. United States

This is an appeal by the International Forwarding Co. (International Oxygen Co.) from a decision and judgment of the .United States Customs Court.denying the company’s petition for a remission of additional duties assessed by the collector under section 489 of the Tariff Act of 1922.

The facts are as follows: The International Oxygen Co. of Newark, N. J., purchased from the Heylandt Gesellschaft für Apparatebau m. b. H. of Berlin, Germany, an oxygen-rectification column for the sum of $8,000, installed at the former’s plant in New Jersey.

The purchase price of $8,000 was to be the complete cost…