
    Before the First Division,
    March 8, 1951
    No. 55318.
    Alfred Dunhill of London, Inc. v. United States,
    protest 142230-K (New York).
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of carbon cutters the same in all material respects as those the subject of Abstract 54329, the claim of the plaintiff was sustained.  