Protest 980810-G of Shun On , 9 Cust. Ct. 462 ( 1942 )

Opinion by

Cole, J.

In accordance with stipulation of counsel that the merchandise in question is a medicinal compound containing not over 20 percent of alcohol by weight and that it is similar to that the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), it was held dutiable at 20 cents per pound and 25 percent ad valorem under paragraph 24, Tariff Act of 1930, without the imposition oS any internal revenue tax, as claimed.