Gallagher & Ascher Co. v. United States

Ford, Judge:

The two suits listed above challenge the action of the collector of customs in classifying certain imported merchandise as aluminum ingots in crude form (not including scrap) and levying duty thereon at the rate of 1% cents per pound under paragraph 374 of the Tariff Act of 1930, as modified by T. D. 52739. Plaintiff claims said merchandise to be entitled to entry free of duty under Public Law 869, 81st Congress, as amended, the pertinent portion of which reads as follows:

Sec. 1. (a) No duties or import taxes shall be levied, collected, or payable under the Tariff Act of 1930, as…