United States Customs Court June 30, 1953, Reap. Dec. 8240; Entry Nos. 723386; 776161 (Winsor & Newton, Inc. ex rel. International Expediters, Inc. v. United States)

Mollison, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

IT IS HEREBY STIPULATED AND AGREED by and between the parties hereto, subject to the approval of the court, that the issues in the above entitled appeals are the same in all material respects as the issues decided in United States v.