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GOODRICH-GULF CHEMICALS, INC. v. UNITED STATES

R.D. 11733; Reappraisement No. R64/7286.

323 F.Supp. 545 (1971)

GOODRICH-GULF CHEMICALS, INC. v. UNITED STATES.

United States Customs Court.

February 2, 1971.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Norman C. Schwartz and David Elliott, New York City, of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (Arthur E. Schwimmer, Los Angeles, Cal., Brian Goldstein, Andrew P. Vance, New York City, and Joseph I. Liebman, Dept. of Justice, Customs Section, New York City, trial attorneys), for defendant.

ROSENSTEIN, Judge:

This is an appeal for the reappraisement of a spiral flight dryer apparatus exported from West Germany on or about October 7, 1960, which was manufactured and sold by the West German firm of Ruhrchemie A. G. and imported by Goodrich-Gulf Chemicals, Inc., the purchaser. The merchandise was appraised under constructed value, section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at DM1,503,423.28, with an allowance...

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