Case Name: C. J. Tower & Sons of Buffalo, Inc. v. United States; C. J. Tower & Sons of Buffalo, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-04-16
Citations: 60 Cust. Ct. 1034
Docket Number: No. P68/204; protests 64/20872 and 64/20874 (Buffalo); No. P68/205; protest 64/20873 (Buffalo)
Parties: C. J. Tower & Sons of Buffalo, Inc. v. United States, C. J. Tower & Sons of Buffalo, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1034–1034

Head Matter:
Before the Second Division,
April 16, 1968
No. P68/204.
protests 64/20872 and 64/20874 (Buffalo).
No. P68/205.
protest 64/20873 (Buffalo).
C. J. Tower & Sons of Buffalo, Inc. v. United States, C. J. Tower & Sons of Buffalo, Inc. v. United States,

Opinion:
Rao, C. J.
In accordance witb stipulation of counsel that the merchandise covered by the foregoing protests consist of machines, or parts thereof, dedicated for use therewith, which perform independent steps in the manufacture of paper pulp, similar in all material respects to those the subject of Bird Machine Company v. United States (51 CCPA 42, C.A.D. 835) and A. N. Deringer, Inc. v. United States (56 Cust. Ct. 477, C.D. 2681), the claim of the plaintiff was sustained.