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Treasury Decisions Under the Customs, Internal Revenue, Industrial Alcohol, Narcotic and Other Laws Volume 28

Treasury Decisions Under the Customs, Internal Revenue, Industrial Alcohol, Narcotic and Other Laws Volume 28


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About the Book

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1915 edition. Excerpt: ...both classes thereof were, so far as they knew, used only as abrasives does not meet the probative effect of importers' evidence, because the importers' evidence shows affirmatively these uses, while the Government's evidence does not disprove the same. The Government, while not really conceding these premises, asserts that if the uses claimed by the importers are found to exist, nevertheless they do not operate to exclude the merchandise from dutiability under paragraph 133, because it is urged that such uses are not practical or commercial or in sufficient quantities to establish that it has uses other than as abrasives within the meaning of the paragraph. We agree that, under the language of paragraph 133, it must be found that the merchandise here can be used for and has practical, substantial, and commercial uses for purposes other than as abrasives, and that an occasional, experimental, or unusual use is not sufficient to exclude it from classification thereunder. This does not mean that the statute should be construed as if it read "that can be used chiefly as abrasives" instead of as enacted, for then the question of chief use would be the statutory test. We think the record here shows without controversy that the globular merchandise was prior to the act of 1909, and since, regularly sold in ton lots and used in the Oiling of counterpoise scale balances; that prior to said date and since the finer sizes thereof were likewise sold in substantial, if not in ton, lots and regularly used in the manufacture of metal cement; that the finer sizes of the angular merchandise before and since said date were also used in substantial amounts for the same purpose. It was the duty of the boaid to have so found. We are also of opinion...


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Product Details
  • ISBN-13: 9781154796643
  • Publisher: Rarebooksclub.com
  • Publisher Imprint: Rarebooksclub.com
  • Height: 246 mm
  • No of Pages: 632
  • Spine Width: 32 mm
  • Width: 189 mm
  • ISBN-10: 1154796647
  • Publisher Date: 01 Oct 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 1111 gr


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