Case ID: cust-ct_21/html/0198-05.html
Source: Caselaw Access Project
Author: {"author": "Johnson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Third Division,
    August 25, 1948
    No. 52522.
    protests 969803-G, etc. (San Francisco).
    Matson Navigation Company v. United States,
   Opinion by

Johnson, J.

At the trial it was stipulated that certain items contained in compilation sheets, received in evidence as collective exhibit 1, were entered as ships’ stores upon vessels of'the plaintiff company. Following the case of Matson Navigation Co. v. United States (5 Cust. Ct. 98, C. D. 377), it was held that the bottles in question are entitled to exemption from duty as ships’ supplies. The protests were sustained to this extent.