United States Customs Court July 5, 1940, No. 44082 (Protest 17577-K of A. Cohen Sons Corp.)

Opinion by

Tilson, J.

It appeared from stipulation of counsel that duty was-assessed on the total appraised value rather than at the appraised value of the repairs to said bottles for the reason that the replacement of the broken stoppers of the bottles with new stoppers was not considered by the customs officials to be a repair under the definition of the word “repairs” in article 408 (1),