Fisher Scientific Co. v. United States

18 Cust. Ct. 381, 1947 Cust. Ct. LEXIS 486

Opinion

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.