Case: Protest 952672-G/11347 of Frank L. Allen, Inc. (New Orleans)
Abbreviation: Protest 952672-G/11347 of Frank L. Allen, Inc.
Decision Date: 1942-01-08
Docket Number: No. 46797
Citation: 8 Cust. Ct. 436
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 952672-G/11347 of Frank L. Allen, Inc. (New Orleans).
Judges: 
Pages: 436–436

Head Matter:
No. 46797.
Protest 952672-G/11347 of Frank L. Allen, Inc. (New Orleans).

Opinion:
Opinion by
Dallinger, J.
The only witness, the manager of the plaintiff corporation, testified that the merchandise was invoiced as "7 Pcs. Parts of sugar quadruple effect" and 9 crates of "cast iron valves"; that "one of such parts is-a condenser used to condense the vapors which are boiled off the juices derived from the sugar-cane"; that a sugar mill could not be operated efficiently without such a machine; that the "valves" are "used in feeding vacuum pans used to evaporate the sugar syrup to grain"; and that he did not know of any sugar mill that did not have these valves. On redirect examination he testified that the chief use of the parts constituting the imported merchandise in question was in the sugar industry, in his own experience. On the record presented the merchandise in question was held entitled to free entry under paragraph 1604 as claimed.