Protests 92677-K of Cambridge Instrument Co. , 11 Cust. Ct. 203 ( 1943 )

Opinion by

Oliver, P. J.

In view of the concession of the examiner at the trial and in view of United States v. American Machine & Metals, Inc. (29 C. C. P. A. 137, C. A. D. 183), the extensometers were held dutiable as instruments for testing the tensile strength of materials, at 20 percent ad valorem under paragraph 372 as modified by the Swiss Trade Agreement (T. D. 48093), and the marking off tools as manufactures of metal at 45 percent under paragraph 397, as claimed.