WILSON, Judge.
In this case, 46 reappraisement appeals were consolidated for trial. The appeals challenge the appraised value of certain Japanese plywood, exported from various Japanese ports during the years 1957, 1958, 1959, 1960, and 1961. By stipulation of the parties, the merchandise involved in the various imports is limited to plywood of the lauan or the sen species in a blend of 50 per centum first quality and 50 per centum second quality in doorskin sizes...
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