PPG Industries, Inc. v. United States

Restani, Judge:

Plaintiff in this action challenges the Customs Service’s refusal to reliquidate the merchandise in issue, certain bipolar diaphragm electrolyzers (“electrolyzers”) and parts thereof, from Italy which are used in the production of chlorine. This case is before the court on the motion of plaintiff, PPG Industries, Inc. (“PPG”) and the cross-motion of the Government for summary judgment. The subject merchandise was entered at the port of Pittsburgh, Pennsylvania in November of 1970, and liquidated in October of 1978.

At the time of entry, plaintiff did not claim duty-free…