Millmaster International, Inc. v. United States

Rao, Chief Judge:

The merchandise involved in this application for review consists of thiourea, an industrial chemical, exported from West Germany in 1961 and 1962, by a manufacturer-exporter referred to hereinafter by its abbreviated name “Degussa”. Thiourea is specified on the final list published by the Secretary of the Treasury in 93 Treas. Dec. 14, T.D. 54521, as required by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, and the imported merchandise was appraised on the basis of foreign value, as defined in section 402a(c) of the Tariff Act of 1930, as amended by…