Case: Shell Oil Company, Inc. v. United States
Abbreviation: Shell Oil Co. v. United States
Decision Date: 1961-10-02
Docket Number: No. 66107; protest 59/29641 (San Francisco)
Citation: 47 Cust. Ct. 327
Volume: 47
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Shell Oil Company, Inc. v. United States,
Judges: 
Pages: 327–327

Head Matter:
No. 66107.
Shell Oil Company, Inc. v. United States,
protest 59/29641 (San Francisco).

Opinion:
Opinion by
Mollison, J.
In accordance with stipulation of counsel that the merchandise consists of cutback asphalt the same in all material respects as that the subject of American Bitumuls & Asphalt Co. v. United States (45 Cust. Ct. 1, C.D. 2188), the claim of the plaintiff was sustained.