United States v. Clayton Chemical & Packaging Co.

Foed, Judge:

These are applications for review of the decision of the trial judge sitting in reappraisement, reported in 49 Cust. Ct. 409, Eeap. Dec. 10347. The cases listed in schedule “A,” annexed hereto and made a part hereof, were consolidated for the purpose of trial and represent eight shipments of a photographic developing agent, a coal-tar product, known by the trade name of “Phenidone,” *621which were imported from England during the period between July 1, 1953, and February 10, 1954. The merchandise was appraised on the basis of United States value, as defined in section 402(e) of the…