H. Reisman Corp. v. United States

Watson, Judge:

This is a dispute as to what was the American selling' price 1 of vitamin B-12, U.S.P.2 manufactured and sold by *23Merck & Company in 1969. There is no dispute that the American selling price of that product should determine the valuation of the seven entries of vitamin'B-12, imported from England in 1969, which are the subject of this consolidated action.

During 1969 Merck sold vitamin B-12, U.S.P. to wholesale purchasers at prices ranging from $8.00 per gram down to $5.75 per gram in quantities of 50 or more grams. The wholesale purchasers were of two types, those who used the…