Geigy Chemical Corp. v. United States

Watson, Judge:

These three appeals for reappraisement were the subject of a joint trial. The merchandise involved consists of dyestuffs of benzenoid origin imported from Switzerland in 1965. The central *260issue in the case involves the calculation oí the United States value of these importations, in particular the correct allowance to be made for profit and general expenses to be deducted from the United States price of such merchandise. The relevant portion of the Tariff Act of 1930 reads as follows:

Section 402(c) of the Tariff Act of 1930, as amended by the Customs Simplification Act of…