MALETZ, Judge:
This case is again before the trial court on remand by order of the Appellate Term, Second Division of this court, 74 Cust.Ct. 189, A.R.D. 322 (1975). The background is this: An application for review had been taken by the plaintiff to the Appellate Term from the decision and judgment of this court in Ernest Lowenstein, Inc. v. United States, 71 Cust.Ct. 201, R.D. 11776,
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