Control Data Corp. v. United States

BaldwiN, Jvdge.

This appeal is from the decision and judgment of the Customs Court, Third Division, Appellate Term, 69 Cust. Ct. 274, A.R.D. 310, 352 F. Supp. 1392 (1972), wherein the Appellate Term unanimously reversed the decision and judgment of a single judge sitting in reap-praisement insofar as it sustained the importer’s claimed values, 64 Cust. Ct. 693, R.D. 11703 (1970).

The merchandise in issue consists of inner and outer memory planes which are constituent elements of high speed, digital computers. These memory planes are designed so that they may only be used in a particular…