United States v. Godchaux Sugars, Inc.

The merchandise in this case is called a carbon or norit retort and is claimed to be entitled to free entry as machinery for use in the manufacture of sugar under paragraph 391 of the tariff act of 1913. It was classified by the collector in the first instance and held dutiable under paragraph 167 of the same act as a manufacture of metal not specially provided for. It will be later hereinafter more specifically described.

The following is a chronological statement of the proceedings touching the entry and liquidations:

April 8, 1920, the merchandise was entered at the port of New Orleans as…