Court Opinion

ID: 8116242
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:46:11.780083+00
Date Added: 2024-06-11T16:38:50.122438
License: Public Domain

Opinion by
Kao, C.J.
In accordance with stipulation of counsel that the merchandise consists of electric food grinding machines, composed in chief value of metal, having as an essential feature an electrical element or device, and that the issues involved herein are analogous to those in Bruce Duncan Company, a/c Sims-Worms v. United States (45 Cust. Ct. 85, C.D. 2202), and United States v. Electrolux Corporation (46 CCPA 143, C.A.D. 718), the claim of the plaintiff was sustained.