Roche-Organon, Inc. v. United States

Cole, Judge:

"Drugs” and "medicinal preparations,” in a tariff sense, are closely allied terms. Drugs are divided into two categories, i. e., those in a crude state, paragraph 1669 of the Tariff Act of 1930 (19 U. S. C. § 1201, par. 1669), entitled to free entry, and those advanced in value or condition, paragraph 34 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 34), dutiable at 10 per centum ad valorem. The word “drug” is defined in the statute, paragraph 34, supra, as "those substances having therapeutic or medicinal properties and chiefly used for medicinal purposes.” The statutory…