United States v. Wedemlann & Godknecht, Inc.

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, Second Division,1 sustaining protests to the classification of certain synthetic filaments manufactured in Germany by Farbenfabriken Bayer, A. G. (hereinafter FFB), and sold to domestic customers on a duty-paid delivered basis.

The merits of the classification issue were initially determined in Wedemann & Godknecht, Inc., a/c Burlington Industries, Inc. v. United States, 59 Cust.Ct. 475, C.D. 3199, 275 F.Supp. 1017 (1967). However, a question of the jurisdiction of the court to render a decision came up, based on…