United States v. International Paint Co.

The Government here seeks review and reversal of the judgment of the United States Customs Court, First Division, sustaining the protest of appellee against the refusal of the Collector of Customs at the port of New York to allow drawback upon certain merchandise described in the protest as “Antifouling Semi Paste Paint,” exported in September 1944 under Drawback Entry No. 6888, the entry being *89liquidated “No Drawback,” on July 6, 1945. The claim of appellee was and is that the exported product was manufactured or produced from a substance broadly described in its brief as “certain imported…