
    Before the First Division,
    March 19, 1947
    No. 51617.
    Protests 124536-K, etc., of W. J. Bush & Co., Inc., et al. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the merchandise consists of citronella oil the same in all material respects as that the subject of United States v. Procter & Gamble Mfg. Co. (34 C. C. P. A. 71, C. A. D. 345). In accordance therewith the claim for free entry under paragraph 1731 was sustained.  