MILLER, Judge.
This appeal is from the order of the United States Customs Court, 75 Cust.Ct. ___, P75/510 (1975), granting appellee's motion for summary judgment on the basis of the decision on identical merchandise in Avdel Corp. v. United States, 73 Cust.Ct. 200, C.D. 4575 (1974) (hereinafter the "first Avdel
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