
    No. 43089.
    Protest 984771-G of Burritt Lumber Sales Co., Inc. (Detroit).
   Opinion by

Keefe, J.

The facts disclosed that in Canada the lumber was planed and that there was an advance in value and improvement in condition thereof. There was no evidence that any attempt was made to comply with the regulations required by paragraph 1615. Clukey v. United States (T. D. 45373) cited. On the record presented the protest was overruled.  