Legal Opinion

United States v. Lehn & Fink

Court of Customs and Patent Appeals

Decided December 30, 1919No. 1997PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers Abstract 43261. [Oral argument Dee. 16, 1919, by Mr. Hanson and Mr. Brown.]

1Opinion of the CourtBarber, Judge

It is agreed that the merchandise here is synthetic coumarin', a coal-tar product which closely resembles a natural-product which is found in and obtained from the tonka bean.

*310Under the title "Dyestuffs,” an act of Congress approved September 8, 1916, contains provisions assessing duty upon, as well as giving free entry to, certain coal-tar products.

Under Group II in section 500 of that act duty is fixed upon such products variously and specifically named of certain degrees of purity, the paragraph closing with the following language:

all similar products obtained, derived, or manufactured in…

2Cited by2 opinions

  1. Emery v. United StatesUnited States Customs Court · 1964
  2. United States v. EmeryCourt of Customs and Patent Appeals · 1966

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