
    Before the First Division,
    June 6, 1946
    No. 51181.
    Protest 993180-G of Ashcraft-Wilkinson Co. (Norfolk).
   Opinion by

Mollison, J.

It was stipulated that the merchandise invoiced as kelp meal is the same as that the subject of Centennial Flouring Mills Co. v. United States (29 C. C. P. A. 264, C. A. D. 200) and Abstract 49792. In accordance therewith the claim for free entry under paragraph 1705 was sustained.  