Magnolia Petroleum Co. v. United States

Wilson, Judge:

These are appeals for reappraisement of the value of certain chrome bead catalyst, exported from West Germany during *356the period December 1956 to April 1957. All of the shipments herein involved were made prior to the effective date of the Customs Simplification Act of 1956.

The merchandise was appraised on the basis of foreign value, as defined in section 402(c) of the Tariff Act of 1930, as amended, at a unit value of 180 DM per 100 kilos. Plaintiff claims that the proper basis of appraisement was cost of production, as defined in section 402(f) of the tariff act, and that said…