Court Opinion

ID: 9336569
Source: CourtListenerOpinion
Date Created: 2022-12-15 21:50:44.074956+00
Date Added: 2024-06-11T17:15:12.969608
License: Public Domain

TOWNBEXD, District Judge
(orally). The article in question is pineapple juice, containing no alcohol whatever, assessed for duty, under paragraph 247 of the act .of 1894, as “fruit juice * * * containing eighteen per centum or less of alcohol.” The importers pro-tesicd, dainmig the same to be dutiable, under section 8 of said act, at 20 per centum ad valorem as a nonenumerated manufactured article. In view of the decision of Judge Wheeler in this circuit in Park v. U. S., 84 Fed. 159, I feel obliged to reverse the decision of the board of general appraisers. The decision is therefore reversed.