United States v. Philipp Brothers Chemicals, Inc.

Fobd, Judge:

This is an application for review of the decision and judgment of the trial court, covering the appeals for reappraisement listed in schedule “A,” hereto attached and made a part hereof, holding that there was no foreign value for certain sodium perborate, exported from Germany between June 25, 1953, and December 24, 1953, and finding value on the basis of export value. Philipp Brothers Chemicals, Inc. v. United States, 43 Cust. Ct. 523, Reap. Dec. 9532,

*804The merchandise was entered at the invoice price, less nondutiable charges, plus an addition to make home market value equal to…