Fisher Scientific Co. v. United States

Rao, Judge:

These eight appeals for reappraisement, consolidated for the purpose of trial, involve the question of the proper value of certain analytical balances, and parts thereof, which were exported from Switzerland during the period between September 1948 and March 1949 and entered at the port of Pittsburgh, Pa.

The initial suit, listed as entry No. 175, reappraisement No. 172950-A, designated as the test case, covers 12 Mettler analytical balances, model No. 200 A4N. The merchandise was entered at the invoice price of 1,630 Swiss francs each, plus a Swiss turnover tax of 4 per centum. It…