BASF Colors & Chemicals, Inc. v. United States

Wilson, Senior Judge:

The above appeals for reappraisement were consolidated for purposes of trial. The merchandise is invoiced *543as 'hexamethylenediamine 85 percent (hereafter referred to as HMD) which was manufactured and exported by Badische Anilin & Soda-Fabrik, AG, of Ludwigshafen, Germany, on December 28, 1961, and June 16, 1963, in B63/10631 and B63/9911, respectively. The importer is Biddle Sawyer Corp. of New York, N.Y. The appeals were filed by BASF Colors & Chemicals, Inc.

Entry was made at $1.13 per pound, less nondutiable charges on the basis of export value, as defined in section…