Ross Products, Inc. v. United States

Mollison, Judge:

These are appeals for reappraisement of various items of merchandise exported from Japan between February 25 and November 15, 1956. In each case, the invoice shows for each item a price in United States dollars per unit stated thereon to be “ex-factory.” It appears that the “ex-factory” price represented the price of the merchandise in a packed condition at the factory of the manufacturer. At the foot of each invoice, there is a list of charges, claimed to have been incurred in bringing the merchandise from the factory in each case and placing the same on board of the…