
    American Shipping Co. et al. v. United States
    No. 6639.
    Entry No. C 5576, etc.
    Invoices dated Arbroath, Scotland, March 18, 1941, etc.
    Certified March 19, 1941, etc.
    Entered at Chicago, Ill., May 28, 1941, etc.
    (Decided December 18, 1946)
    
      Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiffs.
    
      Paul P. Rao, Assistant Attorney General, for the defendant.
   Oliver, Presiding Judge:

The appeals for reappraisemeht listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination, of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.  