This holding was reiterated in the recent Exquisite Form Brassiere case, Commissioner Tait dissenting on grounds of logic, prior court rulings, and a legislative history which he found most unexiguous, […]

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These, in turn, reproduce by cloning; when conditions are right, they ‘strobilate’, elongating and splitting into a stack of discs which develop into larvae, and break away to become medusae.

Traditionally, Asian/Pacific producers of froglegs wrap their products individually in cellophane or polythene foil and airblast freeze them either individually or in shatter-proof blocks, which can easily be broken when the time comes to separate them. This means that the importer has to re-pack the froglegs into consumer packaging, an operation which usually adds to his costs and inconveniences.