Standard Oil Co. v. United States

Keefe, Judge:

In these suits’the plaintiff seeks to recover customs duties assessed by the collector at New Orleans upon certain refinery gases withdrawn for domestic consumption from bonded manufacturing warehouses. Duty was assessed thereon at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as nonenu-merated manufactured articles. The plaintiff claims that themerchan-dise is dutiable at 10 per centum ad valorem under paragraph 1555 as waste. It is alternatively claimed that the merchandise is dutiable at 10 per centum ad valorem under paragraph 1558 as nonenumer-ated…