Case: Protest 95037-K of Balfour, Guthrie & Co., Ltd. (Los Angeles)
Abbreviation: Protest 95037-K of Balfour, Guthrie & Co.
Decision Date: 1946
Docket Number: No. 51183
Citation: 16 Cust. Ct. 303
Volume: 16
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 95037-K of Balfour, Guthrie & Co., Ltd. (Los Angeles).
Judges: 
Pages: 303–303

Head Matter:
No. 51183.
Protest 95037-K of Balfour, Guthrie & Co., Ltd. (Los Angeles).

Opinion:
Opinion by
Mollison, J.
It was stipulated that the merchandise consists of coke manufactured from culm and duff of the same Character and description as the coke covered by Donaldson v. United States (30 C. C. P. A. 223, C. A. D. 236) and Abstract 50352. In accordance therewith it was held that the coke is entitled to free entry of the tax or duty imposed under section 601 (c) (5), supra.