Case: Sandoz, Inc. v. United States
Abbreviation: Sandoz, Inc. v. United States
Decision Date: 1961-01-17
Docket Number: No. 65048; protest 59/32584 (New York)
Citation: 46 Cust. Ct. 303
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Sandoz, Inc. v. United States,
Judges: 
Pages: 303–304

Head Matter:
No. 65048.
Sandoz, Inc. v. United States,
protest 59/32584 (New York).

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise consists of fugitol, which product is not obtained from oil, fat, or fatty acids, described in the internal revenue code, but is derived in part from sperm oil and castor oil, which are not covered by that statute, the claim of the plaintiff was sustained.