D. C. Andrews & Co. v. United States

Lawrence, Judge:

The proper value for duty purposes of certain metal latbes, imported from Germany, forms the subject of the ap*474peals for a reappraisement, enumerated in the schedule attached to and made part of this decision.

The lathes in issue, manufactured in Germany, were exported therefrom between March 1,1952, and December 20,1955.

The basis of appraisement was foreign value, as that value is defined in section 402(c) of the Tariff Act of 1980 (19 U.S.C. § 1402(c)), as amended by the Customs Administrative Act of 1938.

It is the contention of plaintiffs that there was no foreign, export, or…