first domestic processing
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 320 U.S. 422 - Colgate-Palmolive-Peet Co. v. United States · 1943Most cited · 74 citing opinions
the first use in the United States, *424 in the manufacture or production of an article intended for sale, of the article with respect to which the tax is imposed, but does not include the use of palm oil in the manufacture of tin plate." 2 78 Cong.
United States Code
7 U.S.C. § 609 — as used in this chapter
The term “first domestic processing” means each domestic processing, including each processing of successive domestic processings, of sugar beets, sugarcane, or raw sugar, which directly results in direct-consumption sugar.