Erb & Gray Scientific, Inc. v. United States

Wilson, Judge:

The merchandise concerned in this appeal to re-appraisement consists of one set, Hitachi Electronic Microscope, Model HU-11, exported from Japan on or about November 25,1961, by Nissei Sangyo Co., Ltd., Tokyo, Japan. The microscope was entered at the value of $13,500, net, packed. The merchandise was appraised at $17,000, net, packed, on the basis of export value, as defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165. Since the parties have stipulated that export value, as defined in section 402(b), supra, is…