M&M/Mars Snackmaster Division of Mars, Inc. v. United States

OPINION

BOE, Senior Judge:

In the above entitled action, plaintiff, M & M/Mars Snackmaster, requests this court to determine that certain payments received by its exporter pursuant to the Common Agricultural Policy (“CAP”) of the European Economic Community (“EEC”) serve to decrease the “cost of materials,” which is one of the elements employed in computing the “cost of production” under § 402a(f) of the Tariff Act of 1930. 1 The parties have submitted cross motions for summary judgment on the legal issue of whether the Customs Service correctly appraised the cost of materials in disallowing…