...this title the cost of production of imported merchandise shall be the sum of — • II) The cost of materials of, and of fabrication, manipulation,...process employed in manufacturing or producing such merchandise in the United States, at a time preceding the date of exportation of the particular merchandise...

...producing, identical or substantially identical merchandise, at a time preceding the date of shipment of the particular merchandise under consideration...the usual course of business; (2) The usual general expense (not less than 10 per cent of such cost) in the case of identical or substantially identical...

...manufacturing* or producing euch or similar merchandise, ut a time preceding1 the date of exportation ol the particular merchandise under consideration which...consideration in the usual course of business; (2) The usual peneral expenses uiol lee» than 1U per centum of such cost) in the case of such or similar merchandise;...

...purpose of this title the cost of production of imported merchandise shall be the sum of — (1) The cost of materials of, and of fabrication, manipulation,...the usual course of business; (2) The usual general eipenses (not less than 10 per centum of such cost) in the case of such or similar merchandise. (3)...

...supra, provides in substance that statutory cost of production shall be the sum of — (1) The cost of materials of, and of fabrication, manipulation,...under consideration in the usual course of business ; to those costs must be added — (2) The usual general expenses * * * in the case of such or similar...

...this subtitle the cost of production of imported merchandise shall be the sum of — ( 1 ) The cost of materials of, and of fabrication, manipulation,...of the particular merchandise under consideration hi the usual course of business ; (2) The usual general expenses (not less than 10 per centum of such...

...production. It is not clear to the court how the elements of cost of production, namely — (1) The cost of materials of, and of fabrication, manipulation,...of the particular merchandise under consideration • • • can properly be ascertained with respect to a secondhand article. A case which throws some...

...[Emphasis added.] Furthermore, it is to be noted that subdivision (1) of section 402a(f ) speaks of "the date of exportation of the particular merchandise...of the particular merchandise under consideration * * *". [Emphasis added.] Subdivision (3) , dealing with the cost of containers, also speaks of the...

...merchandise, Congress might easily have achieved this object by having the paragraph read : ( 1 ) The cost of materials of, and of fabrication, manipulation,...process employed in manufacturing or producing such merchandise, or similar merchandise at a time preceding the date of exportation of such merchandise...

...production of which such materials are used) and of fabrication or other processing of any kind employed in producing such or similar merchandise, at a time preceding the date of exportation of the merchandise undergoing appraisement which would ordinarily permit the production of that particular...