A. W. Fenton Co. v. United States

Wilson, Judge:

This is an appeal for reappraisement of the value of a so-called electroplating plant inventory, consisting of a variety of articles, including an electroplating machine and its parts, other machines, and various other articles, and certain chemicals, chemical compounds, and solutions used in an electroplating process.

*406The merchandise was exported on April 24, 1959, by Sifco Meta-chemical, Inc., Toronto, Canada, to Sifco Metachemical, Inc., Cleveland, Ohio. Entry of the goods was made by the plaintiff, customs broker, at its gross invoice price of $47,858.50 (Canadian), plus an…