Case: Sandoz Chemical Works, Inc. v. United States
Abbreviation: Sandoz Chemical Works, Inc. v. United States
Decision Date: 1957-05-22
Docket Number: No. 60773; protest 267228-K (New York)
Citation: 38 Cust. Ct. 506
Volume: 38
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Sandoz Chemical Works, Inc. v. United States,
Judges: 
Pages: 506–507

Head Matter:
No. 60773.
Sandoz Chemical Works, Inc. v. United States,
protest 267228-K (New York).

Opinion:
Opinion by
Wilson, J.
In accordance with stipulation of counsel that the merchandise consists of Skimpex, which product is not obtained from any oil, fat, or fatty acid described in the Internal Revenue Code, but is derived in part. from sperm oil, which is not covered by the statute, the claim of the plaintiff was sustained.