R. J. Saunders & Co. v. United States

OlivbR, Chief Judge:

Counsel for the respective parties have stipulated that the merchandise in question is “a complete so-called electron microscope,” the same in all material respects as the article that was the subject of our decision in R. J. Saunders & Co., Inc. v. United States, 28 Cust. Ct. 39, C. D. 1386, the record in which case was incorporated herein on motion by plaintiff and to which no objection was made by defendant.

In the incorporated case, as in the present one, the merchandise was classified by the collector as a microscope under paragraph 228 (b) of the Tariff Act of 1930,…