Shell Oil Co. v. United States

Olivee, Chief Judge:

This case concerns a commodity bearing the trade name “Teepol,” which was classified under the provision for “esters of all kinds not specially provided for,” in paragraph 37 of the Tariff Act of 1930, carrying a dutiable rate of 25 per centum ad valorem. Plaintiffs claim that the merchandise is classifiable under the provision in paragraph 80 of the Tariff Act of 1930 for “all other soap * * * uot specially provided for,” that carries a dutiable rate of 15 per centum ad valorem.

Of the 14 witnesses who appeared on behalf of plaintiffs, 9 testified by deposition under a…