Mitsui v. United States

WalKER, Judge:

The plaintiffs in this case imported into the United States a shipment of rapeseed oil which was later denatured and rendered unfit for use as food in accordance with a formula and under conditions prescribed in regulations issued by the Secretary of the Treasury. The collector of customs admitted the oil to free entry under the provision in paragraph 1732 of the Tariff Act of 1930 for—

Oils, expressed or extracted: * * * rapeseed * * * rendered unfit for use as food or for any but mechanical or manufacturing purposes, by such means as shall be satisfactory to the Secretary of…