GRAHAM, Presiding Judge.
The appellee imported certain projection apparatus and parts thereof, at the port of New York, under the Tariff Act of 1930. These goods were classified for duty by the collector, under the provisions of paragraphs 228 (b) and 397 of section 1 of said act (19 USCA § 1001, pars. 228 (b), 397). The importer protested, a hearing was had before the United States Customs Court, and a judgment was entered by the court sustaining the protest...
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