Case Name: Supreme Woodworking Machinery Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1969-04-15
Citations: 62 Cust. Ct. 1079
Docket Number: No. P69/97; protests 63/16554 and 64/14490 (New York)
Parties: Supreme Woodworking Machinery Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 62
Pages: 1079–1079

Head Matter:
No. P69/97.
protests 63/16554 and 64/14490 (New York).
Supreme Woodworking Machinery Corp. v. United States,

Opinion:
Ford, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of woodworking machines similar in all material respects to those the subject of Supreme Woodworking Machine et al. v. United States (54 Cust. Ct. 368, Abstract 69204) wherein the court held that the woodworking-machine and accompanying electric motor were separate entities rather than an entirety, the protest was dismissed and the matter remanded for further proceedings to a single judge sitting in reappraisement for determination of the separate value of the machines and motors in the manner provided by law (28 U.S.C., section 2636(d)).