Case: Superfine Lens Cleaner Co. v. United States
Abbreviation: Superfine Lens Cleaner Co. v. United States
Decision Date: 1947-06-17
Docket Number: No. 7289; Entry No. 760967
Citation: 19 Cust. Ct. 186
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Superfine Lens Cleaner Co. v. United States
Judges: 
Pages: 186–187

Head Matter:
Superfine Lens Cleaner Co. v. United States
No. 7289.
Invoice dated Manchester, England, April 15, 1946.
Certified April 15, 1946.
Entered at New York, N. Y., May 15, 1946.
Entry No. 760967.
(Decided June 17, 1947)
Siegel, Mandell & Davidson (Sidney Mandell of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Kincheloe, 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 additions made by the importer on .entry because of advances by the appraiser in similar eases.
Judgment will be rendered accordingly.