
    Before the Third Division,
    February 28, 1941
    No. 45495.
    Protests 986717-G, etc., of Balfour, Guthrie & Co. (New York).
   Opinion by

Keefe, J.

In accordance with stipulation of counsel and on the authority of Balfour v. United States (5 Cust. Ct. 180, C. D. 397) the palm oil oleine in question was held free of duty under paragraph 1732 as claimed and not subject to the tax under section 701 (c) (8) of the revenue act.  