Manca, Inc. v. United States
Manca, Inc. v. United States
53 Cust. Ct. 331; 1964 Cust. Ct. LEXIS 3121
Opinion of the Court
Opinion by
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.