Collin & Gissel v. United States

Cole, Judge:

The value of torsion' balances, field balances, and accessories and parts for each is the subject of these appeals for reappraisement.

Substantially the same merchandise has been the subject of previous reappraisement litigation, United States v. T. E. Ash (American Askania Corp.), Freedman & Slater, 23 C. C. P. A. 360, T. D. 48211, and United States v. T. E. Ash et al., 2 Cust. Ct. 1017, Reap. Dec. 4601. The records in the cited cases have been incorporated herein by consent of the parties.

In each of the incorporated cases, cost of production, section 402 (f) of the Tariff Act of…