United States v. American Greiner Electronic, Inc.

Landis, Judge:

This case involves the valuation of watch timers which were exported from Switzerland on August 10, 1960 1 and are designated on the invoice as “Chronografic Record”.

The case comes to us on application to review the decision and judgment of the trial judge in The American Greiner Electronics, Inc. v. United States, 62 Cust. Ct. 905, R.D. 11658, 298 F. Supp. 313 (1969), sustaining on rehearing,2 appellee’s (plaintiff below) claim that, on export value basis as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (19 U.S.C.,…