LAWRENCE, Judge.
Four importations of so-called "Theratron Junior Beam Therapy Machines," also known as "Cobalt 60 Beam Therapy Equipment," and their parts, were classified by the collector of customs as electrical therapeutic devices and parts thereof pursuant to the provisions of paragraph 353 of the Tariff Act of 1930 19 U.S.C.A. § 1001, par. 353. Duty was imposed thereon, depending upon the date of entry, at the rate of 17½ per centum ad valorem, in...
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