Petition 6431-R of Testing Machines, Inc.

Opinion by

Cole, J.

In Railway Express Agency v. United States (69 Treas. Dec. 1492, Reap. Dec. 3843), affirmed in United States v. Railway Express Agency (id. 1654, Reap. Dec. 3907), the court sustained- the importer’s entered value and held the dutiable export value of machines, identical with that covered by the shipment in question, to be $145 (Canadian currency), plus 6 percent sales tax. Entry of the machine in question was made at the same value and appraisement was made accordingly. The collector appealed for reappraisement and the court held foreign value to be the proper basis for…