Goodrich-Gulf Chemicals, Inc. v. United States

RoseNStein, Judge:

This is an appeal for the reappraisement of a spiral flight dryer apparatus exported from West Germany on or *510about October 7, 1960, which was manufactured and sold by the West German firm of Ruhrchemie A.G. and imported by Goodrich-Gulf Chemicals, Inc., the purchaser. The merchandise was appraised under constructed value, section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at DM1,503,423.28, with an allowance for motors of United States manufacture, as American goods returned.

The parties stipulated that the construction, sale and…