WILSON, Judge:
The merchandise involved in the above 191 appeals for reappraisement, which were consolidated for trial (R.9), consists of a quantity of wool knitwear for women manufactured in Italy by several manufacturers and exported to the United States during the period from July 1960 through August 1963.
Counsel stipulated that export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91...
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