Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Том 2The Court, 1912 |
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Страница 2
... specific or apt a description of the merchandise here as are the words " articles or wares , composed of steel , whether wholly or partly manufactured . " A reading of paragraph 135 clearly indicates that pressed , sheared , or stamped ...
... specific or apt a description of the merchandise here as are the words " articles or wares , composed of steel , whether wholly or partly manufactured . " A reading of paragraph 135 clearly indicates that pressed , sheared , or stamped ...
Страница 5
... specific rates of duty . ) * * The Board of General Appraisers held the drawplates to be dutiable as " plates , " basing their decision upon the testimony in the record introduced to prove that they are commercially known as plates ...
... specific rates of duty . ) * * The Board of General Appraisers held the drawplates to be dutiable as " plates , " basing their decision upon the testimony in the record introduced to prove that they are commercially known as plates ...
Страница 6
... specific instances , when ad- dressing the particular trade , " plates " has been used , but that the gen- eral and uniform custom of the trade is to indulge in one of the names stated . Counsel for the importer lays much stress upon ...
... specific instances , when ad- dressing the particular trade , " plates " has been used , but that the gen- eral and uniform custom of the trade is to indulge in one of the names stated . Counsel for the importer lays much stress upon ...
Страница 7
... specific purpose . In every case the material from which drawplate is made is a plate , as defined by the lexicographers , with added processes of manu- facture fitting it for a particular use , which when completed give the article a ...
... specific purpose . In every case the material from which drawplate is made is a plate , as defined by the lexicographers , with added processes of manu- facture fitting it for a particular use , which when completed give the article a ...
Страница 9
... specific . So , clearly , the phrase " forgings of steel , " of whatever degree of manufacture , is more specific than " steel in all forms and shapes . " In any event the provisions of paragraphs 135 and 127 , extending equally to an ...
... specific . So , clearly , the phrase " forgings of steel , " of whatever degree of manufacture , is more specific than " steel in all forms and shapes . " In any event the provisions of paragraphs 135 and 127 , extending equally to an ...
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20 Treas affirmed almonds APPEAL from Board appellee applied Appls Appraisers assessed for duty Assistant Attorney BARBER Board of United borate breccia cabinet furniture casein cents per pound centum ad valorem chemical chemical compound chief value Circuit Court claimed classification collector colored component material composed wholly Congress containers contention cotton counsel Court of Customs crude Cust Customs Appeals decalcomanias decision delivered the opinion designation dressed dutiable under paragraph dyeing embroidered eo nomine evidence fact forma invoice Frank Lloyd Government graph held ichthyol imported inches intent invoice Judge lac spirits language leather MARTIN material of chief Maxwell W merchandise metal MONTGOMERY paper paragraph 439 printed produced protest provisions of paragraph purpose question rate of duty Reported in T. D. samples shelled silk skins SMITH specially provided statute steel tariff act term testimony thereof tion trade United States Court vegetable fiber VRIES words
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Страница 85 - Where the language of a statute, in its ordinary meaning and grammatical construction, leads to a manifest contradiction of the apparent purpose of the enactment, or to some inconvenience or absurdity, hardship or injustice, presumably not intended, a construction may be put upon it, which modifies the meaning of the words, and even the structure of the sentence.
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Страница 255 - ... if the appraised value of any article of imported merchandise subject to an ad valorem duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the value declared in the entry...
Страница 301 - States, and if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subject if separately imported. That the words "value
Страница 300 - ... the actual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States...
Страница 117 - Cuba, of the provisions of the treaty of commercial reciprocity concluded between the United States and the Republic of Cuba on December 11, 1902, or...
Страница 23 - Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means...
Страница 231 - Provided further, That all labor performed and services rendered pursuant to this section shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury...
Страница 305 - ... decorated or covered with a design, fancy effect, pattern or character- whether produced in the pulp or otherwise, but not by lithographic process, four and one-half cents per pound...