Opinion by
Cole, J.It was stipulated that the merchandise in question is the same in all material respects as the amido azo benzol disulfonic acid passed upon in General Aniline Works v. United States (C. D. 600). The record in said ca,se was incorporated herein. On the stipulated facts the claim at 7 cents per pound and 40 percent ad valorem under paragraph 27 was sustained.