Indianapolis Machinery & Export Co. v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty on the full value of a lathe, imported from Italy on July 13, 1956, at 15 per centum ad valorem under paragraph 372 of *138the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802. It is claimed that duty should have been assessed at the appropriate rate on the value of the repairs only under paragraph 1615(g) of said tariff act, as amended.

Counsel have submitted this case on a stipulation reading as follows:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the Plaintiff…