Case Name: Protest 78557-K of R. U. Delapenha & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-12-08
Citations: 11 Cust. Ct. 317
Docket Number: No. 49016
Parties: Protest 78557-K of R. U. Delapenha & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 317–317

Head Matter:
No. 49016.
Protest 78557-K of R. U. Delapenha & Co., Inc. (New York).

Opinion:
Opinion by
Ekwall, J.
In view of Abstract 45762, and stipulation of counsel that the ginger is not composed in chief value of manufactured sugar, it was held that the tax is not applicable to the merchandise in question.