
    No. 62897.
    Indussa Corp. and W. J. Byrnes & Co. of New York, Inc. v. United States,
    protest 305310-K (New York).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of grinding wheels the same in all material respects as those the subject of Swiss Manufactures Association, Inc., et al. v. United States (39 Cust. Ct. 227, C.D. 1933), the claim of the plaintiffs was sustained.  