Case: Henry Clay & Bock & Co., Ltd., et al. v. United States
Abbreviation: Henry Clay & Bock & Co. v. United States
Decision Date: 1953-09-23
Docket Number: No. 57489; protests 142983-K, etc. (Philadelphia)
Citation: 31 Cust. Ct. 249
Volume: 31
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Henry Clay & Bock & Co., Ltd., et al. v. United States,
Judges: 
Pages: 249–249

Head Matter:
No. 57489.
Henry Clay & Bock & Co., Ltd., et al. v. United States,
protests 142983-K, etc. (Philadelphia).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the merchandise consists of tobacco stems and other tobacco waste and that the facts and issues relating to the refund of duty on such merchandise are the same in all material respects as those the subject of Henry Clay and Bock & Co., Ltd. v. United States (41 C. C. P. A. 45, C. A. D. 527). In accordance with stipulation of counsel and on authority of the decision cited, it was held that refund should be made on the involved merchandise at the rates and in the amounts applicable, as computed by the collector.