American Biltrite Rubber Co. v. United States

Nichols, J udge:

These two consolidated appeals involve two “mixing mills,” imported from West Germany and entered at New Orleans, September 15 and October 25, 1961. They are not on the final list, T.D. 54521. Parties agree the proper basis of appraisement is export value. The appraiser found the export value to be the invoice unit values, net packed. Plaintiff claims the proper value should reflect a 15 percent discount which the German vendor granted plaintiff on both machines.

The special customs invoices show the discount in column 5, but not in column 7. In section Y, answering question…