United States Customs Court January 5, 1948, C. D. 1077 (C. J. Tower & Sons v. United States)

Johnson, Judge:

This action was brought by protest against the-legality of the collector’s assessment of duty at the rate of 25 per centum ad valorem under paragraph 328 of the Tariff Act of 1930, upon 455 metal drums, each imported as a container of 220 pounds of calcium carbide which is subject to duty at a specific rate.