LANDIS, Judge:
This case comes to us on application of defendant below to review the valuation decision and judgment in favor of plaintiff below in Davies, Turner & Co. v. United States, 58 Cust.Ct. 689, R.D. 11293 (1967).
The valuation merchandise is a wire mesh band oven. Parts and materials for the oven were exported from Israel on July 31, 1959. A consumption entry for the oven was filed at Philadelphia, Pa., on September 3, 1959.
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