Legal Opinion
Protest 121130-K of Heller
United States Customs Court
Decided October 18, 1946No. 51362PublishedCited by 1 opinion
1Opinion of the Court
Opinion bj
Oliver, P. J.
From the testimony of the witnesses and by a preponderance of the evidence it was held that the plaintiff established that the stones in question are known in the trade as semiprecious stones, are bought and sold as such, and are also suitable for use in the manufacture of jewelry. The claim at 10 percent under paragraph 1528 was therefore sustained.
2Cited by1 opinion
- L. Heller & Son, Inc. v. United StatesUnited States Customs Court · 1960