E. Dillingham, Inc. v. United States

JohnsoN, Judge:

This is an application for review of a decision and judgment of the trial court, holding that foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, was the proper basis for the appraisement of the involved merchandise and that such value was the appraised value. E. Dillingham, Inc., et al. v. United States, 42 Cust. Ct. 472, Reap. Dec. 9306.

Said merchandise consists of so-called “Cobalt 60 Beam X-ray units,” four being Model B Theratron units and three being Model C Theratron, Jr., units. These units were…