Mine Safety Appliances Co. v. United States

LawRewce, Judge:

Five appeals for a reappraisement enumerated in tbe schedule attached to and made part of this decision were consolidated at the request of plaintiff for the purposes of trial and decision. Involved in said appeals is the proper statutory basis of value and the amount thereof for certain parts of mine safety lamps, exported from Scotland.

Upon importation into the United States, the merchandise was appraised on the basis of foreign value, as that value is defined in section 402(c) of the Tariff Act of 1930 (19 U.S.C. § 1402(c)), as amended. It is the contention of plaintiff…