Fisher Scientific Co. v. United States

Olivbe, Chief Judge:

This case is before us as a review of the decision in Fisher Scientific Company v. United States, 35 Cust. Ct. 383, Reap. Dec. 8469, wherein the trial judge sustained the appraised values of various models of precision analytical balances and special magnifiers for use with the analytical balances. The trial judge also affirmed the appraiser’s action as it included packing charges and the Swiss sales tax within the appraised values of the merchandise.

Substantially the same merchandise from the same foreign exporter, as that involved herein, was the subject of United States…