FORD, Judge:
This action challenges the basis of appraisement and the appraised values of certain knuckleboom cranes. The cranes are of the 10C, 30C and 50C series with modifications and were manufactured by Toyo Umpanki Co., Ltd. of Japan (hereinafter referred to as "TCM") under patents held by plaintiff corporation.
Appraisement was made on the basis of constructed value as defined in section
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