Protest 30036-K of Fung Chong

Opinion by Ekwall, J. It was stipulated by counsel that the Chinese medicinal wines in question are the same in all material respects as those involved in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), which record was incorporated herein. In accordance therewith it was held that the internal revenue tax was not applicable to the merchandise as set forth in the stipulation. The protest was therefore sustained to that extent.