Opinion by
Ekwall, J.In accordance with stipulation that the merchandise consists of liqueur veritas similar in all material respects to that the subject of United States v. Julius Wile Sons & Co., Inc. (36 C. C. P. A. 99, C. A. D. 404), the claim at $2.50 per proof gallon under paragraph 802, as modified, was sustained. For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the second claim of the plaintiff was sustained.