Cleveland Twist Drill Co. v. United States

Landis, Judge:

This reappraisement appeal involves licensed patents and connected fees included in the appraised value of a twist drill rolling machine, type SW-10, which plaintiffs imported from West Germany in September 1962. The machine was designed to use the licensed patents for producing twist drills.

I find, as the parties have stipulated, that the proper basis for ap-praisement of the machine is constructed value under section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 70 Stat. 943, T.D. 54165. The only issue before me is the proper amount of…