Ross-Smith v. United States

Wilson, Judge:

This case involves a retrial of the issues involved in protest 172633-K, A. M. Ross-Smith v. United States, 35 Cust. Ct. 269, Abstract 59346. In that case, it was held in substance that the importation before the court was properly classifiable free of duty under the provisions of paragraph 1733 of the Tariff Act of 1930 as a distillate obtained from petroleum, inasmuch as the involved substance was not imported in an ampoule or a capsule as those terms are used in paragraph 23. Upon the motion of the plaintiff, the record in protest 172633-K was incorporated into the pending…