Manca, Inc. v. United States , 53 Cust. Ct. 331 ( 1964 )

Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the articles of merchandise, designated on the invoice as “Monla Illuminator with iris diaphragms but without blue-grass disks as code BEECH-DEEMH,” are not essential for the operation of a microscope, can be used with items other than microscopes, and that they are, in fact, lamps in chief value of metal, the claim of the plaintiff was sustained.