The opinion
Foed, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of compressors and parts thereof dedicated to use on compressors similar in all material respects to those the subject of Brown Boveri Corp. and Gehrig, Hoban & Co., Inc. v. United States ( 58 Cust. Ct. 131 , C.D. 2905), the claim of the plaintiffs was sustained.