Case Name: Belmont Smelting & Refining Works, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-11-07
Citations: 27 Cust. Ct. 345
Docket Number: No. 55978; protest 160436-K (New York)
Parties: Belmont Smelting & Refining Works, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 27
Pages: 345–345

Head Matter:
No. 55978.
protest 160436-K (New York).
Belmont Smelting & Refining Works, Inc. v. United States,

Opinion:
Opinion by
Cole, J.
In accordance with stipulation of counsel that the merchandise consists of "ferrous or nonferrous materials or articles of which ferrous or nonferrous metal is the component material of chief value which are second-hand or waste or refuse or are obsolete, defective or damaged, and which are fit only to be remanufactured," the claim for free entry under paragraph 301, as amended, supra, was sustained.