Nixon v. United States , 19 Cust. Ct. 137 ( 1947 )

Opinion by

Mollison, J.

It was stipulated that the merchandise consists of citronella oil the same in all material respects as that the subject of United States v. Procter & Gamble Mfg. Co. (34 C. C. P. A. 71, C. A. D. 345). In accordance therewith the claim for free entry under paragraph 1731 was sustained.