The United States v. Cavalier Shipping Co., Inc., Soderhamn MacHine Manufacturing Co.

BALDWIN, Judge.

This is an appeal from the judgment of the Third Division, Appellate Term, of the United States Customs Court 1 affirming the trial court’s judgment in favor of the importer in two consolidated appeals for reappraisement of importations of incomplete debarking machines from Sweden. 2

The first appeal, R61/12950, covers six Cambio 35 debarking machines imported in 1956 and the other, R61/12951, involves two Cambio 66 machines imported in 1959. The 1956 importations were appraised under section 402(f), cost of production, Tariff Act of 1930 and the 1959 importations were appraised…