MATTHIAS, J.
Two basic questions are raised by this appeal. First, do the cleaning, blending and roasting of green coffee beans constitute manufacturing within the meaning of the Ohio tax laws? Second, where green coffee is delivered from foreign countries to a coffee processing plant and stored therein for use in such plant, does it retain its character as an import so long as it is in the original package and is it thus immune, under the provisions of Section 10...
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