Case Name: Protests 97663-K, etc., of F. W. Myers & Co., Inc. (Detroit)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-15
Citations: 18 Cust. Ct. 149
Docket Number: No. 51529
Parties: Protests 97663-K, etc., of F. W. Myers & Co., Inc. (Detroit).
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 149–149

Head Matter:
No. 51529.
Protests 97663-K, etc., of F. W. Myers & Co., Inc. (Detroit).

Opinion:
Opinion by
Ekwall, J.
The evidence showed that the locomotives were used exclusively in international traffic. From the record it was clear that the protests in question are on all fours with the case of F. W. Meyers & Co., Inc. v. United States (33 C. C. P. A. 81, C. A. D. 319), wherein such-repairs were held not subject to duty under the Tariff Act of 1930. On authority of that decision the claim of the plaintiffs was sustained.