Protest 965612-G of Chong Sing Co. , 11 Cust. Ct. 203 ( 1943 )

Opinion by

Oliver, P. J.

It was stipulated that the merchandise is the same in all material respects as that involved in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446). In accordance therewith it was held not subject to internal revenue tax and the protest was sustained.