United States Customs Court December 27, 1944, No. 49911 (Protest 993954-G of Ciba Co.)

Opinion by

Cole, J.

A written stipulation showed that the “Sapamine FL pat.” contains only 51 percent of materials provided for in said section 701 and that the “Albatex PO pat.” contains no merchandise covered by any of the provisions of the internal revenue laws. In accordance therewith the “Sapamine FL pat.