Campbell Soup Company, Inc. v. United States

*-21PAULINE NEWMAN, Circuit Judge,

concurring in part and dissenting in part.

I concur in Parts I.A and II., I dissent, respectfully, from Part I.B, for it is contrary to the General Agreement on Tariffs and Trade (GATT), as implemented by the statute, to treat the rebated Mexican tax .as profit, and dutiable.

The issue is focussed on the Customs calculation of the computed value of tomato paste manufactured by the Campbell Soup subsidiary Sinalopasta in Mexico and exported to the United States. The computed value depends on the treatment of rebates of Mexican tax under the CEDIS program.…