Bird Machine Co. v. United States

DISSENTING OPINION

Rao, Judge:

I regret that I am unable to concur in the conclusions reached by my associates in this case, based upon my analysis of the record and in view of the considerations hereinbelow expressed.

Plaintiff is the importer of a certain device known as a Skardal stock preparator and various parts thereof, which are used in the process of making paper pulp. It herein protests the action of the collector of customs at the port of entry in classifying said merchandise as stock treating parts for pulp and paper machinery and assessing duty thereon at the respective ad valorem…