
    Before the First Division,
    March 26, 1947
    No. 51630.
    Protests 124852-K, etc., of W. J. Bush & Co., Inc., et al. (Baltimore).
   Opinion by

Oliver, P. J.

It was stipulated that the merchandise consists of citronella oil the same in all material respects as that the subject of United States v. Procter & Gamble Mfg. Co. (34 C. C. P. A. 71, C. A. D. 345). In accordance therewith the claim for free entry under paragraph 1731 was sustained.  