
    No. 51183.
    Protest 95037-K of Balfour, Guthrie & Co., Ltd. (Los Angeles).
   Opinion by

Mollison, J.

It was stipulated that the merchandise consists of coke manufactured from culm and duff of the same Character and description as the coke covered by Donaldson v. United States (30 C. C. P. A. 223, C. A. D. 236) and Abstract 50352. In accordance therewith it was held that the coke is entitled to free entry of the tax or duty imposed under section 601 (c) (5), supra.  