James v. United States

Foed, Judge:

This case was original!y decided by this court in John S. James, a/o The Consolidated Packaging Corporation v. United States, 43 Cust. Ct. 133, C.D. 2116, in favor of the defendant. Counsel for plaintiff thereafter filed a motion for a rehearing which was duly granted by the court.

The collector of customs assessed duty at the rate of 13% per centum ad valorem under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, on certain high-speed machines designed for…