F. P. Dow, Inc. v. United States

Donlon, Judge:

The issue before the court in reappraisement is the value, based on cost of production, of a machine described as an automatic bottle blow molding machine, used in the plastics industry. This machine was manufactured in England by E. Shipton & Co., Ltd., sold to Olympic Plastics Co., Inc. (for which plaintiff F. P. Dow, Inc., of Los Angeles, acted as customs broker), shipped from *441Middlesex, England, on June 14, 1957, and entered at the port of Los Angeles on July 24, 1957.

The machine was appraised on the basis of cost of production value, and that is the basis for which…