
    Before the Third Division,
    August 1, 1938
    No. 39131.
    Petition 5641-R of American Aniline Products, Inc. (New York).
   Opinion by

Cline, J.

It appeared that the coal-tar dye was classified under paragraph 38, which provides that duty shall be assessed on the United States value or the American selling price. On the record presented it was found that the petitioner was without intention to defraud the revenue or to conceal or misrepresent the facts or to deceive the appraiser. The petition was therefore granted.  