Hensel, Bruckmann & Lorbacher, Inc. v. United States

Opinion by

Oliver, C. J.

It was stipulated that the cameras are entitled to free entry under paragraph 1615 (g), as amended, supra, and that the provisions of law and regulations had been complied with in all respects. It was held that the cameras are entitled to free entry and that duty at 20 percent under paragraph 1551, by virtue of paragraph 1615 (g), as amended, supra, should only be assessed on the cost of repairs to the cameras.