Ciba Co. v. United States

Lawrence, Judge:

The Ciba Company, Inc., appellant, invoked the jurisdiction of this court by filing an application pursuant to the provisions of section 2637 of title 28, United States Code, to review the decision and judgment of the trial court in Ciba Company, Inc. v. United States, 53 Cust. Ct. 360, Reap. Dec. 10787, decided June 30, 1964.

The merchandise, the dutiable value of which is at issue here, is a coal-tar dye known as “Neolan Flavine GFE 24%,” which was exported from Switzerland on February 21, 1959.

The commodity was appraised at $1.7511 per pound, net, packed, at its United…