Ford Motor Co. v. United States

Mollison, Judge:

The merchandise involved in this appeal consists of rough grey iron castings which were sold and exported by the Ford Motor Company of Canada, Ltd., to the Ford Motor Company of Dearborn, Mich. The pattern equipment which was used by the seller and exporter in making these castings was owned by Ford Motor Company of Dearborn, Mich., the importer, in the United States and was manufactured in this country.

The single issue involved in this appeal for reappraisement is whether tbe pattern equipment designed for use in the manufacture of rough iron castings to be used as manifolds…