
    Before the Third Division,
    November 15, 1945
    No. 50664.
    Protests 95687-K, etc., of C. J. Tower & Sons (Buffalo).
   Opinion by

Keefe, J.

It was stipulated that the boron carbide in question is the same in all material respects as that the subject of Tower & Sons v. United States (14 Cust. Ct. 84, C. D. 917). In accordance therewith the merchandise was held dutiable as claimed.  