Mr. John of the V. Browning statutory statutory Hence, in March definition definitions my opinion, comparable with the of the same general added which means the represent general is of of production” 1953 and in the of the other kinds of dutiable value. all automatic shotguns, which are generally new type automatic shotgun, are "merchandise character". The profit which is “ordinarily" profit which the greatest character, "cost 3, is added quantity regardless of in of the the case of merchandise destinations for those sales of the same which it sold. United for States Winsor Customs fore, this and for labor its International Patent profit and sales represent ation for of (not usual Belgian automatic Nationale d'tArmes matie shotguns in of v. Newton, As applied to the element of their percentage als and « Inc., Appeals, Jan. ll sample statutory less 14, guns cost than general by Inc., Court of 1953. in of question, therepreduction is the 8%), above cost expenses, which is shotgun industry de Guerre is the Belgium, by that generally Expediters, decided of materiadded by the as a whole (or, if Fabrique only manufacturer of autocompany alone), in the case comparable automatic shotguns the greatest quantity sold, regardless which they are sold, i.¢e., whether for which of the destinhome consump- tion in Belgium or for exportation to the United States or for exportation to other countries. Accordingly, a determination of this element of statutory cost of production may require an analysis of all such sales of generally comparable automatic shotguns tion of cost of the of for the a 1l reasonable sample I can well guns in question production. dent to testing which they will as explained must to describe the is the case. more However, samples no understand to They prior to the above, compute to the figures in date of of the exporta- question. the make a were made reluctance statement of their their experimentally, kept no records of their cost the appraiser requires such a manufacturer and in and correcting any defects in be regularly produced later. the manufacturer Nevertheless, if that period guns best of statutory cost its statement as its as there are only will be imported, ability, manufacturer statutory as an inci- the machinery by Apparently also, of production. statement, the of production, being careful “estimated”, ll sample guns the appraiser, in on wherever question recon-