Mannesmann-Merr, Inc. v. United States

DoNLON, Judge:

Imported parts to be assembled, together with certain non-imported parts, for installation as an automatic extrusion press in the steel mill of Kilby Steel Co., at Anniston, Ala., were entered by plaintiff, in five lots, during the period between September 1958 and February 1959. Plaintiff, formerly known as Mannesmann-Meer Engineering and Construction Co., Inc., of Easton, Pa., at that time had removed its offices to Youngstown, Ohio, and changed its name to Mannesmann-Meer, Inc., the name in which this action is titled.

Sixty per cent of plaintiff’s capital stock is owned by…