Case: Protests 986717-G, etc., of Balfour, Guthrie & Co. (New York)
Abbreviation: Protests 986717-G of Balfour
Decision Date: 1941-02-28
Docket Number: No. 45495
Citation: 6 Cust. Ct. 568
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 986717-G, etc., of Balfour, Guthrie & Co. (New York).
Judges: 
Pages: 568–568

Head Matter:
Before the Third Division,
February 28, 1941
No. 45495.
Protests 986717-G, etc., of Balfour, Guthrie & Co. (New York).

Opinion:
Opinion by
Keefe, J.
In accordance with stipulation of counsel and on the authority of Balfour v. United States (5 Cust. Ct. 180, C. D. 397) the palm oil oleine in question was held free of duty under paragraph 1732 as claimed and not subject to the tax under section 701 (c) (8) of the revenue act.