Arista Oil Products Co. v. United States

Mollison, Judge:

The plaintiff in this case imported certain sperm oil into the United States which the collector of customs classified as refined sperm oil, assessing duty thereon at the rate of Sj4 cents per gallon under the provision therefor in paragraph 52 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802. It is claimed that the oil in question is properly classifiable as crude sperm oil, dutiable at only 1}{ cents per gallon under the provisions of the same paragraph and act, as modified.

When the case was called for trial, motion was made…