Case Name: Protest 95037-K of Balfour, Guthrie & Co., Ltd. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946
Citations: 16 Cust. Ct. 303
Docket Number: No. 51183
Parties: Protest 95037-K of Balfour, Guthrie & Co., Ltd. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 303–303

Head Matter:
No. 51183.
Protest 95037-K of Balfour, Guthrie & Co., Ltd. (Los Angeles).

Opinion:
Opinion by
Mollison, J.
It was stipulated that the merchandise consists of coke manufactured from culm and duff of the same Character and description as the coke covered by Donaldson v. United States (30 C. C. P. A. 223, C. A. D. 236) and Abstract 50352. In accordance therewith it was held that the coke is entitled to free entry of the tax or duty imposed under section 601 (c) (5), supra.