J. J. Gavin & Co. v. United States

Ford, Judge:

The eases listed in schedule “A,” attached hereto and made a part hereof, consolidated for the purpose of trial, bring before the court the claim of plaintiffs that the classification by the collector of customs of certain machines, designated as “RAPID-d” slitting machines and the “PRACTICA” slitting machines, and assessed with duty at the rate of 13% per centum ad valorem under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, is erroneous.

It is the…