
    No. 45903.
    Protest 38971-K of Robert E. Miller, Inc. (Philadelphia).
   Opinion by

Keefe, J.

It was stipulated that the commodity in question is composed in chief value of ginger and not in chief value of manufactured sugar. It was therefore held not subject to the tax under the Internal Revenue Code of 1939, section 3500 (3), T. D. 49814.  