John H. Faunce Phila., Inc. v. United States

Rao, Chief Judge:

The protests listed in the schedule, attached to this decision and made a part hereof, were consolidated for purposes of trial. They place in issue the essentiality of electric motors to certain pieces of equipment used in a chemical plant. These machines and parts thereof were classified as articles having as an essential feature an electrical element or device, not specially provided for, under 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, and assessed with duty at…