Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volumen12 |
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Página 48
It was shown that he sold the glass bottles for 9 marks . The metal , and not the glass , was the component material of chief value . 1 United States Court of Customs Appeals , January 24 , 1924 . APPEAL from Board of United States ...
It was shown that he sold the glass bottles for 9 marks . The metal , and not the glass , was the component material of chief value . 1 United States Court of Customs Appeals , January 24 , 1924 . APPEAL from Board of United States ...
Página 49
The importers protested against the assessment , claiming that the articles were composed in chief value of metal , not glass , and were therefore dutiable at the rate of only 20 per cent ad valorem under paragraph 167 of the same act .
The importers protested against the assessment , claiming that the articles were composed in chief value of metal , not glass , and were therefore dutiable at the rate of only 20 per cent ad valorem under paragraph 167 of the same act .
Página 50
Hardy ( 150 U. S. 420 ) the merchandise was opera glasses composed of metal , shell , and glass lenses . They were dutiable at the rate applicable to their component material of chief value . It appeared that the foreign manufacturer ...
Hardy ( 150 U. S. 420 ) the merchandise was opera glasses composed of metal , shell , and glass lenses . They were dutiable at the rate applicable to their component material of chief value . It appeared that the foreign manufacturer ...
Página 51
Under the authorities , therefore , we think that in the present case the aggregate cost of the finished glass bottle as fabricated by the manufacturer of the thermos bottles should have been taken as the value of the glass as a ...
Under the authorities , therefore , we think that in the present case the aggregate cost of the finished glass bottle as fabricated by the manufacturer of the thermos bottles should have been taken as the value of the glass as a ...
Página 52
BLAND , Judge : The appraiser found that the value of the glass bottles was 9 marks each , and that the value of the iron covers was 8.65 marks each , and the collector classified and levied duty upon this appraisement .
BLAND , Judge : The appraiser found that the value of the glass bottles was 9 marks each , and that the value of the iron covers was 8.65 marks each , and the collector classified and levied duty upon this appraisement .
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Términos y frases comunes
according additional duties affirmed APPEAL from Board applied Appls Appraisers assessed Assistant Attorney Associate Judges authority BARBER Board of United cent ad valorem cents per pound centum chief value claimed classification clothing collector colors composed conclusion condition Congress construction contained contention cost counsel Court of Customs covered Cust Customs Appeals decision delivered the opinion designed determine dutiable effect entered entry evidence export fact filed final finding follows glass Government HATFIELD held Hoppin imported included intended invoice involved judgment known language liquidation manufacture marked market value Martin material meaning ment merchandise Oral argument original paid paragraph Presiding Judge protest question rate of duty reads reappraisement reason record referred reversed rule similar Smith specially provided statute substance supra sustained tariff act testimony thereof United States Court witness wool
Pasajes populares
Página 268 - Imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise Is freely offered for sale to all purchasers In the principal markets of the country from which exported, In the usual wholesale quantities and In the ordinary course of trade, for exportation to the United States...
Página 102 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Página 210 - ... on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; and the words " component material of chief value...
Página 203 - ... the actual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States...
Página 102 - The repeal of the several acts embraced in said revision, shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal, but all rights and liabilities under said acts shall continue, and may be enforced in the same manner, as if said repeal had not been made...
Página 540 - Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means...
Página 263 - ... sold in the ordinary course of trade and in the usual wholesale quantities in...
Página 506 - ... the actual market value or wholesale price thereof at the time of exportation to the United States, in the principal markets of the country from which the same has been imported...
Página 313 - By satisfactory evidence, which is sometimes called sufficient evidence, is intended that amount of proof which ordinarily satisfies an unprejudiced mind beyond reasonable doubt.
Página 355 - ... without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise.
Información bibliográfica
| Título | Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volumen12 |
| Autor | United States. Court of Customs Appeals |
| Editor | The Court, 1925 |
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