Case: Niagara Crushed Stone Sales of Ohio, Inc. v. United States; Cleveland Builders Supply Co. et al. v. United States
Abbreviation: Niagara Crushed Stone Sales of Ohio, Inc. v. United States
Decision Date: 1967-02-02
Docket Number: No. R67/32; reappraisements R62/3493, etc. (Cleveland); No. R67/33; reappraisements R64/10662, etc. (Cleveland)
Citation: 58 Cust. Ct. 909
Volume: 58
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Niagara Crushed Stone Sales of Ohio, Inc. v. United States,
Judges: 
Pages: 909–909

Head Matter:
Before Judge Landis,
February 2, 1967
No. R67/32.
No. R67/33.
Niagara Crushed Stone Sales of Ohio, Inc. v. United States,
reappraisements R62/3493, etc. (Cleveland).
Cleveland Builders Supply Co. et al. v. United States,
reappraisements R64/10662, etc. (Cleveland).

Opinion:
In accordance with stipulation of counsel that the merchandise, facts, and issues are similar in all material respects to those in Alvin Naimcm dorp. v. United States (54 Cust. Ct. 705, Reap. Dec. 11008), the court found and held that export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), is the proper basis for the determination of the value of the merchandise in question, described as Dolomite or screenings or stone, and that such statutory value is the entered values.