United States Customs Court August 27, 1941, No. 5402; Entry No. 463-K (Frank P. Dow Co. v. United States)

Tilson, Judge:

The appeal listed above has been submitted for decision upon a stipulation to the effect that the appraised values of the articles and fabrics made of rayon, less any additions made by the importer by reason of the so-called Japanese consumption tax, represent the prices at which such or similar merchandise was freely offered for sale to all purchasers in Japan, at or about the