United States Customs Court December 18, 1946, C. D. 1036 (Western Operating Corp. v. United States)

Keeee, Judge:

The question before us here is whether or not duty at 60 per centum ad valorem assessed under section 466 of the Tariff Act of 1930 was properly levied upon the costs of certain repairs and the purchase of certain equipment necessitated by reason of the alteration of the oil tanker Ulysses so that it was suitable for use as a whale factory.