MALETZ, Judge:
This action concerns the correct dutiable value of certain unfinished welding fittings that were exported from West Germany in April 1967 by the manufacturer, H. Siekmann & Co., Bunde (Westf), West Germany, and entered by the plaintiff-importer at the port of Chicago in June 1967.
The merchandise was appraised by the government on the basis of export value as defined in section 402(b) of the Tariff Act of 1930, as amended (19 U.S.C. §...
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