Case: Inter Maritime Fwdg. Co., Inc. v. United States
Abbreviation: Inter Maritime Fwdg. Co. v. United States
Decision Date: 1968-04-09
Docket Number: No. P68/199; protest 66/6467 (New York)
Citation: 60 Cust. Ct. 1032
Volume: 60
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Inter Maritime Fwdg. Co., Inc. v. United States,
Judges: 
Pages: 1032–1032

Head Matter:
Before the Second Division,
April 9, 1968
No. P68/199.
protest 66/6467 (New York).
Inter Maritime Fwdg. Co., Inc. v. United States,

Opinion:
Ford, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of woodworking machines similar in all material respects to those the subject of Supreme Woodworking Machine et al. v. United States (54 Cust. Ct. 368, Abstract 69204) wherein the court held that the woodworking machine and accompanying electric motor were separate entities rather than an entirety, the protest was dismissed and the matter remanded for further proceedings to a single judge sitting in reappraisement for determination of the separate value of the machines and motors in the manner provided by law (28 U.S.C., section 2636 (d)).