United States v. Aceto Chemical Co.

Bao, Judge:

These are applications for review of a decision and judgment holding the American selling price of a coal-tar chemical, known as acetoacetanilide, to be 72% cents per pound. The finding of the trial judge is challenged by both parties in cross-appeals; the United States-appellant, contending for the appraised value of 80 cents per pound, plaintiff-appellant for a value of 72.22 cents per pound.

It is conceded for all purposes that American selling price, as that value is defined in section 402 (e) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is…