United States v. Sandoz Chemical Works

The appellee imported certain coal-tar colors known as xylene milling blue BL concentrated, azo rubinol 3 GS concentrated, and chloramine blue 3 G concentrated on June 29, June 25, and August 3, 1925, respectively. These were classified by the collector at 7 cents per pound and 45 per cent ad valorem, under the provisions of paragraph 28 of the Tariff Act of 1922, the weight being determined by a computation made by the appraiser, based on the lowest known commercial strength of the merchandise, multiplied by the commercial strength of the merchandise, when imported. The importer protested,…