William E. Martin Co. v. United States

Mollison, Judge:

In this case, the plaintiff seeks refund as drawback under section 313 (a) of the Tariff Act of 1930 of 99 per centum of the duties paid upon the importation of certain licorice extract in flake form claimed to have been used in the manufacture or production in the United States of certain licorice extract in powder or mass form which was subsequently exported.

The protest has been submitted for decision upon a stipulation of counsel which, in effect, establishes that there is no dispute with *12respect to the facts of importation, manufacture, and exportation, and that all of the…