United States v. Cox & Fahner

Cline, Judge:

These are applications by the Government for review of a decision of the trial court (Tilson, J.) holding that the merchandise herein was dutiable at certain enumerated amounts on the basis of export value. Cox & Fahner (Steel Union Sheet Piling, Inc.) et al. v. United States, 15 Cust. Ct. 451, Reap. Dec. 6232.

The merchandise covered by these applications is described as steel rounds,- steel flats, and steel squares, all of which are considered .to be steel bars. Claims as to all other merchandise were abandoned at the trial by counsel for the importers. The merchandise was…