Consolidated International Equipment & Supply Co. v. United States

Foed, Judge:

The cases listed above, consolidated for the purpose of trial, were the subject of a decision in Consolidated International Equipment & Supply Co. v. United States, 58 Cust. Ct. 329, C.D. 2978 (1967). The merchandise involved consists of certain Multineg machines which were classified under the provisions of paragraph 353, 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, as articles having as an essential feature an electrical element or device and assessed with duty at the rate of 13% per centum…