General
Fisher Scientific Co. v. United States
18 Cust. Ct. 381·United States Customs Court·1947
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Opinion
Fisher Scientific Co. v. United States
No. 6864.
Entry Nos. 627; 668.
Invoices dated Manchester, England, February 1945, etc.
Certified February 1945, etc.
Entered at Pittsburgh, Pa., April 11, 1945, etc.
(Decided February 13, 1947)
Jerome G. Clifford for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.
[MAJORITY — Oliver, Presiding Judge:]
Oliver, Presiding Judge:
These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the invoiced unit prices, less 2)4 per centum, plus invoiced cost of cases.
Judgment will be rendered accordingly.