
    Before the First Division,
    January 5, 1944
    No. 49107.
    Protest 972004-G of Salomon & Phillips (Los Angeles).
   Opinion by

Walker, J.

It was stipulated that the said soap contained 15.27 percent palm oil or 240.5 pounds, that the remainder of the soap contained none of the other oils enumerated in said section 701, and that the record in Emporium-Capwell Co. v. United States (4 Cust. Ct. 179, C. D. 318) be incorporated in the record herein. In accordance therewith and following said cited case the. protest was sustained to that extent.  