LANE, Judge.
The United States (hereinafter Government) appeals from the order and judgment of the United States Customs Court in 75 Cust.Ct. 267, P75/653 (1975), granting appellee's motion for summary judgment and denying appellant's cross motion for summary judgment. The Customs Court held that certain imported transistors qualified for item 807.00, TSUS, treatment and that as a result the cost or value of the transistor chips used in the assembly of the imported...
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