C.D. 4772; Court No. 74-5-01359.

462 F.Supp. 378 (1978)

EXXON CORPORATION (Successor to Humble Oil & Refining Company), Chevron Oil Company, v. UNITED STATES.

United States Customs Court.

October 16, 1978.

Attorney(s) appearing for the Case

Donohue & Donohue, New York City (Joseph F. Donohue, Sr., Joseph F. Donohue, Jr. and William J. Phelan, New York City, of counsel), for plaintiffs.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C. (Sidney N. Weiss, Trial Atty., New York City), for defendant.

FORD, Judge:

This action involves two entries of a petroleum derivative known as motor alkylate, a naphtha used as a blending stock in the manufacture of certain motor fuel. The merchandise was classified by Customs for duty purposes as motor fuel under item 475.25, Tariff Schedules of the United States, and assessed with duty at the rate of 1.25¢ per gallon.

Plaintiffs contend, due to contamination in the discharge line at the Bayway, New Jersey refinery...

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