WATSON, Judge:
These appeals for reappraisement were consolidated for the purpose of trial and cover certain binoculars, field glasses and other optical goods exported from Japan during the period from July to September 1964.
The parties are in agreement that the merchandise does not appear on the so-called "final list" and the proper basis of appraisement is export value as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification...
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