Philipp Bros. Chemicals v. United States

Wilson, Judge:

These appeals for reappraisement relate to certain sodium perborate, exported from Germany between June 25,1953, and December 24, 1953, and entered at the port of New York.

*524The merchandise was entered at the invoice price, less nondutiable charges, plus an addition to make home market value equal to column 11 on the consular invoice, namely, the unit value of deutsche marks 105 per 100 kilos, packed, tax included, and was appraised on the basis of foreign value of deutsche marks 158 per 100 kilos, net weight, less 2 per centum, plus cost of drums.

Plaintiff contends that there was…