Case Name: D. C. Andrews & Co. Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-03
Citations: 18 Cust. Ct. 264
Docket Number: No. 6698; Entry No. 750630
Parties: D. C. Andrews & Co. Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 264–264

Head Matter:
D. C. Andrews & Co. Inc. v. United States
No. 6698.
Entry No. 750630.
Invoice dated Birmingham, England, February 22, 1946.
Certified February 25, 1946.
Entered at New York, N. Y., April 8, 1946.
(Decided January 3, 1947)
Lawrence, Tuttle & Harper (Frank L. Lawrence of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
This appeal for reappraisement has 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 appraised values, less the so-called British purchase tax.
Judgment will be rendered accordingly.