FORD, Judge:
This case is before the court on rehearing, having originally been decided in The American Greiner Electronic, Inc. v. United States, 57 Cust.Ct. 616, R.D. 11221. The merchandise consists of watch timers of a model designated on the invoice as "Chronografic Record," which were exported from Switzerland on August 10, 1960. Said merchandise was invoiced and entered at 688 Swiss francs, net packed, per unit. It was appraised at 1,590 Swiss francs, net packed...
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