Case Name: The Electra Spark Co. and Pan Maritime Cargo Service, Inc., et al. v. United States, protests 60/18604, etc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-11-02
Citations: 57 Cust. Ct. 827
Docket Number: No. P66/321
Parties: The Electra Spark Co. and Pan Maritime Cargo Service, Inc., et al. v. United States, protests 60/18604, etc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 57
Pages: 827–827

Head Matter:
Before the Second Division,
November 2, 1966
No. P66/321.
The Electra Spark Co. and Pan Maritime Cargo Service, Inc., et al. v. United States, protests 60/18604, etc. (New York).

Opinion:
Eao, C.J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of spark plugs, not dedicated to use in automobiles or any other vehicle or machine, similar in all material respects to those the subject of Lodge Spark Plug Co. v. United States (49 Cust. Ct. 158, C.D. 2879), the claim of the plaintiffs was sustained.