
    Before the Second Division,
    October 29, 1942
    No. 47686.
    Protest 86482-K of Rodier Inc. (New York).
   Opinion by

Tilson, J.

It was stipulated that certain of the items in question consist of mufflers' the same as those involved in Abstract 45938. In accordance therewith the claim at 60 percent under paragraph 1209 was sustained as to those items.  