Ramallah Trading Co. v. United States

Rao, Judge:

In the three cases above enumerated, the importer appeals for reappraisement of certain cotton and rayon bedspreads, table covers, and scarves, imported from Italy. The merchandise in question was entered at certain unit values, less a 1 per centum cash discount, less a 7 per centum trade discount, less freight. The cost of packing was included in the unit values as entered. It was appraised at the unit values, less a cash discount of 1 per centum, packing and freight included.

At the trial,- it was stipulated that the merchandise was appraised on the basis of export value, and that…