C. J. Tower & Sons of Buffalo, Inc. v. United States

Nichols, Judge:

The merchandise involved in this case consists of new unfinished brakeshoes, exported from Canada by Aimco Automotive Parts Co. of Toronto, -and Cooksville, Canada (hereinafter called Aimco, Canada), to Aimco Automotive Parts Co. of Buffalo (hereinafter called Aimco, Buffalo). The merchandise was entered at the port of Buffalo in April, May, and June 1963, at the unit invoice prices and was appraised at higher unit values in Canadian dollars, less 5 percent, less 2 percent, packed. The appraisement was on the basis of constructed value, as that value is defined in section…