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ATLAS COPCO, INC. v. UNITED STATES

Court No. 82-8-01137.

651 F.Supp. 1446 (1986)

ATLAS COPCO, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

December 12, 1986.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn (David O. Elliot and Jack D. Mlawski, New York City, of counsel), for plaintiff.

Richard K. Willard, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Attorney-in-Charge, Intern. Trade Field Office, (Nancy E. Reich, New York City, attorney), for defendant.

MEMORANDUM OPINION AND ORDER

WATSON, Judge:

In this action the plaintiff-importer claims the right to duty-free importation for tunneling and digging machinery which was being returned to the importer after being leased by a Canadian construction company. When the machinery was originally imported from Switzerland, the importer paid duty on it. The government has again assessed duty on it of 5% ad valorem under the provision for excavating and boring machinery...

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