Zanes v. United States

Wilson, Judge:

These appeals for reappraisement, consolidated for trial, which are enumerated in schedule “A,” hereto attached and *569made a part hereof, relate to certain synthetic iron-oxide pigments exported from Germany from October 1952 through September 1955. The merchandise in question was manufactured by Farbenfabriken Bayer, hereinafter referred to as Bayer, and was exported by Harold Scholz & Co., for the account of Frank D. Davis Co., Los Angeles, Calif.

Entry of the merchandise was made at unit invoice prices, less non-dutiable charges, plus an addition to make market value.…