Judson Sheldon Division v. United States

Eicwall, Judge:

These two protests have been consolidated. They cover the same entry. The merchandise described on the entry as “8 UNITS Road Graders Caterpillar Model C-12 American Mfrs. Returned, Other Articles” was assessed by the collector at the rate of 15 per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff, in protest 185864-K, claims the goods free of duty under paragraph 1615 of the same act, as American goods returned, and, in protest 185865-K, the claim is made that…