Case Name: Matson Navigation Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-08-25
Citations: 21 Cust. Ct. 198
Docket Number: No. 52522; protests 969803-G, etc. (San Francisco)
Parties: Matson Navigation Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 198–198

Head Matter:
Before the Third Division,
August 25, 1948
No. 52522.
protests 969803-G, etc. (San Francisco).
Matson Navigation Company v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that certain items contained in compilation sheets, received in evidence as collective exhibit 1, were entered as ships' stores upon vessels of'the plaintiff company. Following the case of Matson Navigation Co. v. United States (5 Cust. Ct. 98, C. D. 377), it was held that the bottles in question are entitled to exemption from duty as ships' supplies. The protests were sustained to this extent.