CONCURRING OPINION
Lawrence, Judge:I 'concur with my associates in the judgment herein.
In my opinion, the concession made by the parties in open court that there was no foreign, export, or United States value should be held to be binding and conclusive, no appropriate steps having been taken to recede from it. See United States v. Meadows Wye & Co., Inc. (F. A. MacCluer, Inc.), 15 Ct. Cust. Appls. 451, T. D. 42643.