Oxford University Press, N. Y., Inc. v. United States

Opinion by

In accordance with stipulation of counsel that the books are the same in all material respects as those the subject of Abstract 60405, the items entered for consumption prior to January 1, 1948, were held dutiable at 7% percent under paragraph 1410, as modified by T. D. 49753, and the items entered on or after said date were held dutiable at 5 percent under said paragraph, as modified by T. D. 51802.