Case ID: cust-ct_8/html/0427-05.html
Source: Caselaw Access Project
Author: {"author": "Oliver, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    December 31, 1941
    No. 46757.
    Protests 18063-K, etc., of Ciba Co., Inc. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that 57 percent of the Lyofix DEC (Prep. 6640 Cone. Pat.) consists of merchandise subject to a tax of 3 cents per pound. In accordance therewith the court held that the merchandise is taxable at the rate of 5}ioo of 3 cents per pound on the entire weight. The protests were sustained accordingly.