Luigi Vitelli Elvea, Inc. v. United States

Cline, Judge:

These seven appeals for reappraisement were consolidated for trial. The merchandise 'involved consists of canned peeled tomatoes and tomato sauce or paste imported from Italy during the period from April 14 to September 7, 1936.

At the beginning of the trial, counsel entered into an agreement with respect to the value of certain of the merchandise covered by *467reappraisement 122960-A. On the basis of this stipulation, I find that the entered values are the dutiable values of the following items:

There were three other items on the same invoice upon which the importer made an advance…