
    No. 47114.
    Protests 77684-K, etc., of Tara Singh et al. (New York).
   Opinion by

Tilson, J.

It was stipulated that certain of the items consist of mufflers the same in all material respects as those the subject of Abstract 45938. In accordance with the agreed facts certain of the merchandise in question was held dutiable at 60 percent under paragraph 1209 and some at 45 percent under the same paragraph by virtue of T. D. 49753 as claimed.  