
    Before the Second Division,
    July 16, 1952
    No. 56788.
    Midwest Waste Material Co. and The A. W. Fenton Co. v. United States,
    protest 160911-K (New York).
   Opinion by

Rao, J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that which was the subject of The Midwest Waste Material Co. and E. J. Keller Co., Inc. v. United States (28 Cust. Ct. 8, C. D. 1382), the claim of the plaintiffs was sustained.

Ford, J.,

dissented from the conclusion reached by his associates in this case for the reasons stated in his dissenting opinion in C. D. 1382, supra.  