Par. 27 (c). The ad valorem rates provided in this paragraph shall be based upon the American selling price (as defined in subdivision (g) of section 402, title IV), of any similar competitive article manufactured or produced in the United States. If there is no similar competitive article manufactured or produced in the United States then the ad valorem rate shall be based upon the United States value, as defined in subdivision (e) of section 402, title IV. Par. 27 (d). For the purposes of this paragraph any coal-tar product provided for in this Act shall be considered similar to or competitive with any imported coal-tar product which accomplishes results substantially equal to those accomplished by the domestic product when used in substantially the same manner. [26] Par. 27 (b). ... cresylic acid which upon being subjected to distillation yields in the portion distilling below two hundred and fifteen degrees centigrade a quantity of tar acids equal to or more than 75 per centum of the original distillate.... [27] Some of the makers of these products do not care to be identified with their manufacture. [28] Some of the makers of these products are not listed because they do not care to be so identified. [29] Based on pp. 321-4, Modern Plastics, October 1937. [30] Source: Peele’s Mining Engineers’ Handbook, Ed. 1, p. 2209.