Case: Torch Manufacturing Co., Inc. v. United States
Abbreviation: Torch Manufacturing Co. v. United States
Decision Date: 1968-03-27
Docket Number: No. P68/182; protests 65/12922, etc. (New York)
Citation: 60 Cust. Ct. 1028
Volume: 60
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Torch Manufacturing Co., Inc. v. United States,
Judges: 
Pages: 1028–1028

Head Matter:
No. P68/182.
protests 65/12922, etc. (New York).
Torch Manufacturing Co., Inc. v. United States,

Opinion:
Ford, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of batteries, classified as entireties with flashlights, similar in all material respects to those the subject of Torch Mfg. Co., Inc. v. United States (57 Cust. Ct. 521, C.D. 2863), wherein said batteries were held to be separately dutiable, and that no separate value for each of said items had been returned by the appraiser, the protests were dismissed and the matter remanded to a single judge to determine the separate value of the flashlights and batteries in the manner provided by law (28 U.S.C. § 2636(d).)