S. H. Pomerance Co. v. United States

Lawrence, Judge:

It has been agreed between the parties hereto that the watch hands designated as item No. 605 and the issues involved in this appeal for reappraisement are similar in all material respects to the merchandise and issues involved in Larsen Importing Corp. v. United States, 25 Cust. Ct. 366, Reap. Dec. 7855, and that the record in said case may be incorporated herein.

The parties have also agreed that on or about the date of exportation the merchandise here in controversy was freely offered for sale and sold for home consumption, and for exportation to the United States, to all…