Polak & Schwarz, Inc. v. United States

Ekwall, Judge:

A commodity described as “Raspberry Flavour Flavoring Extract,” entered at the port of New York; was classified and assessed with duty as a flavoring extract containing 20 per centum or less of alcohol under the appropriate paragraph of the Tariff Act of 1930. In addition to the regular customs duty it was assessed with an internal revenue tax of $9 per wine gallon under section 2800 (a) (1) of the Internal Revenue Code, as amended (26 U. S. C. A. p. 528, and 58 Stat., part 1, p. 61), following the general definition of “Distilled spirits,” as set forth in section 2809 (b) (1)…