CONSOLIDATED INTERNATIONAL EQ. & SUP. CO. v. UNITED STATES

C.D. 3290; Protest Nos. 59/33146-9444-59.

280 F.Supp. 886 (1968)

CONSOLIDATED INTERNATIONAL EQUIPMENT & SUPPLY CO. v. UNITED STATES.

United States Customs Court, Second Division.

February 15, 1968.


Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City, (Allan H. Kamnitz and David Serko, New York City, of counsel), for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen., (Harold L. Grossman and Alfred A. Taylor, Jr., New York City, trial attorneys), for defendant.

Before RAO and FORD, Judges.


FORD, Judge:

The protests at bar, consolidated for trial, involve merchandise known as Klischograph engraving machines and equipment therefor which was classified by the collector of customs as machine tools under paragraph 372 of the Tariff Act of 1930, as modified by T.D. 51802, and assessed with duty at the rate of 15 per centum ad valorem. Plaintiff claims the merchandise is properly classifiable as printing machinery, or parts thereof, under the said paragraph...

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