United States v. Mine Safety Appliances Co.

Richardson, Judge:

This is an application which was filed by the Government seeking a review of the decision and judgment of a single judge sitting in reappraisement in Mine Safety Appliances Company v. United States, 52 Cust. Ct. 465, Reap. Dec. 10691, and holding that cost of production, as defined in 19 U.S.C.A., section 1402(f) (section 402(f), Tariff Act of 1930), is the proper basis for determining the value of parts of miners’ safety lamps that were exported from Scotland and entered at Pittsburgh, Pa. It is appellant’s contention that foreign value, as defined in 19 U.S.C.A., section…