Studner v. United States

DISSENTING OPINION

Newman, Judge:

I must dissent.

The problem presented in this case, although narrow and relatively abstract, involves a long standing principle in the classification of merchandise for tariff purposes as “waste.” I am compelled to disagree with the decision reached by the majority because I believe that, under the law and facts, such decision represents an unwarranted departure from the common meaning of the term “waste” as judicially evolved over the years.

Before discussing the merits, it would be desirable to restate the basic issue presented by the agreed statement of facts,…