United States v. Philipp Bros. Chemicals, Inc.

Rao, Chief Judge;

The United States, as appellant herein, invokes the jurisdiction of this court sitting as a division to review the decision of a single judge in reappraisement proceedings which was reported in Philipp Bros. Chemicals, Inc. v. United States, 53 Cust. Ct. 459, Reap. Dec. 10838.

Certain sodium peroxide exported from Germany was entered for consumption at the port of New York at the invoice price, less non-dutiable charges of 10.758 cents per pound, on the basis of export value, as that value is defined in section 402(d) of the basic Tariff Act *817of 1930, prior to the amendment of…