An-Lee, Inc. v. United States

Donlon, Judge:

Trial of these consolidated appeals to reappraisement was before Judge Lawrence in Chicago. On his retirement, they were resubmitted and assigned to the writer of this opinion for decision.

The merchandise in issue consists of so-called lighting carbons that were exported from Italy between July 1956, and September 1957. Plaintiff, in its statement filed pursuant to rule 15, describes the merchandise as varying lengths of carbon sticks, a device used in motion-picture theaters in order to focus light upon the screen through the film.

Invoicing and entry were expressed in United…