Clayton Chemical & Packaging Co. v. United States

OliyeR, Chief Judge:

These are three appeals for reappraisement of the values returned by the appraiser on a photographic developing agent known by the trade name of Phenidone. The appeals, which were consolidated for trial and disposition, represent eight shipments of the merchandise from England during the period between July 1, 1953, and February 10,1954. Upon importation, it was appraised on the basis of United States value, as defined in section 402 (e) of the Tariff Act of 1930, as in existence at that time. The said definition is quoted in the margin.1

Plaintiff and defendant are in…