
    Before the Third Division,
    January 20, 1964
    No. 68256.
    protests 60/8806, etc. (New York).
    Caldwell Products Corp. et al. v. United States,
   Opinion by

Richardson, J.

In accordance with stipulation of counsel that the principles are the same as those involved in C. J. Tower & Sons v. United States (33 Cust. Ct. 14, C.D. 1628), and Bertrand Freres, Inc., et al. v. United States (47 Cust. Ct. 155, C.D. 2296), the claim of the plaintiffs was sustained.  