Miller v. United States

Ford, Judge:

This matter comes before us on rehearing having previously been decided in Gene Miller, Atwood Imports, Inc. v. United States, 59 Cust. Ct. 212, C.D. 3125 (1967). We held therein the *453classification, under paragraph 353, Tariff Act of 1930, as modified by Presidential Proclamations, 97 Treas. Dec. 157, T.D. 55615, and 97 Treas. Dec. 430, T.D. 55649, of various woodworking machines to be erroneous but overruled the protests on the ground that plaintiff failed to establish whether the motors were or were not designed for the imported machines.

Plaintiffs thereupon timely moved to set…