Shell Oil Co. v. United States

Richardson, Judge:

The merchandise at bar consists of asphalt of petroleum and residual fuel oil which were exported from Curacao, Netherlands West Indies, and entered at Boston, Mass. The merchandise was classified under the provisions of 19 U.S.C.A., section *651201, paragraphs 1710 and 1733 (paragraphs 1710 and 1733, Tariff Act of 1930, as amended), and the fuel oil was assessed with duty at the rate of one-half cent per gallon under the provisions of 26 U.S.CA., sections 3420 and 3422 (sections 3420 and 3422, Internal Eevenue Code of 1939).

The instant protest was filed against the…