United States Customs Court June 27, 1950, No. 7851; Entry Nos. 883-H and 990-H (United States v. H. Elkan & Co.)

Cline, Judge:

These are appeals for reappraisement of merchandise known as urunday extract imported from Argentina on or about April 26, 1949.

When the case was called for trial, it was submitted on the following stipulation:

*359It is hereby stipulated and agreed by counsel for the respective parties hereto, subject to the approval of the court, that at the time of exportation of the Urunday