E. Dillingham, Inc. v. United States

CONCURRING OPINION

Richardson, Judge:

I concur with my colleagues that there was no foreign market value for the merchandise which appellants imported from Canada into the United States.

The decision of the single judge emphasizes what was physically delivered to the consumer hospitals in Canada by Atomic Energy of Canada, Ltd., and what was physically imported into the United States by General Electric Co. From this point of view, the merchandise was the same in both instances. However, the offers for sale and the sales for home consumption in Canada and the offers for sale and sales to the…