United States Customs Court November 9, 1945, C. D. 964 (Pacific Vegetable Oil Corp. v. United States)

Keefe, Judge:

The merchandise before us here consists of an importation of sesame seed from India, which was liquidated free of duty under paragraph 1727 of the Tariff Act of 1930. An internal *162revenue tax of 1.18 cents per pound, however, was imposed under section 2491 (d) of the Internal Revenue Code.