
    No. 45558.
    Protest 976507-G of Shell Petroleum Corp. (Galveston).
   Opinion by

Dallinger, J.

It was stipulated that the gravimeters and parts in question are similar to the merchandise the-subject of Shell Petroleum Corp. v. United States (3 Cust. Ct. 233, C. D. 243). The claim at 27)4 percent under paragraph 372 was therefore sustained.  