National Tube Co. v. United States

Rao, Judge:

The instant appeal for reappraisement involves the •question of the proper value of certain alterations made in Canada upon 100 pieces of "wrought-iron seamless steel pipe of American manufacture. Upon its return to the United States, the pipe was entered free ■of duty as American goods returned, pursuant to the provisions of paragraph 1615 (g) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, at a value of $50 per ton, plus :$284.47 for alterations.

The merchandise was appraised in United States currency at $50 per ton, plus $3,096.10, less incoming…