*382CONCURRING OPINION BY
BARBER, JUDGE.Concurs for the reasons stated in his concurring opinion in Balfour, Williamson & Co. v. United States (11 Ct. Cust. Appls. 368; T. D. 39161), this day handed down.
*382CONCURRING OPINION BY
BARBER, JUDGE.Concurs for the reasons stated in his concurring opinion in Balfour, Williamson & Co. v. United States (11 Ct. Cust. Appls. 368; T. D. 39161), this day handed down.