Case Name: Sandoz Chemical Works, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-05-22
Citations: 38 Cust. Ct. 506
Docket Number: No. 60773; protest 267228-K (New York)
Parties: Sandoz Chemical Works, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 506–507

Head Matter:
No. 60773.
Sandoz Chemical Works, Inc. v. United States,
protest 267228-K (New York).

Opinion:
Opinion by
Wilson, J.
In accordance with stipulation of counsel that the merchandise consists of Skimpex, which product is not obtained from any oil, fat, or fatty acid described in the Internal Revenue Code, but is derived in part. from sperm oil, which is not covered by the statute, the claim of the plaintiff was sustained.