United States v. Electric Auto-Lite Co.

Cline, Judge:

The cases listed in schedule “A,” hereto attached and made a part hereof, are appeals for reappraisement of electrical auto parts imported from Canada between December 10, 1946, and October 22, 1947. The merchandise was entered and appraised on *395the basis of cost of production, and appeals were taken by the collector.

At the trial the cases were submitted upon the following stipulation of facts:

IT IS HEREBY STIPULATED AND AGREED subject to the approval of the Court that the cost of manufacturing and producing merchandise such as or similar to the particular merchandise involved…