DISSENTING OPINION
Donlon, Judge:As I indicated in Albert Dickinson Company v. United States, 35 Cust. Ct. 359, Abstract 59603, I do not concur in the decision in Transcontinental Seed, Inc. v. United States, 29 Cust. Ct. 163, C. D. 1462, the record of which has been incorporated in the record of this case. In my opinion, the protest should be overruled.