§ 55. Major M. WOODasked the Chan cellor of the Exchequer whether he is aware that a consignment of toy view-scopes costing 2½d. each has been detained by His Majesty's officers of Customs on the ground that the glass magnifier was a scientifically-worked lens and therefore liable to a duty of 33⅓ per cent. under the Safeguarding of Industries Act; and whether his officers have a standard to work by and instructions to exempt articles of trifling value?
§ Sir J. BAIRDI have no information in regard to the particular consignment in question, but I would refer the hon. and gallant Member to the reply given by my right hon. Friend the President of the Board of Trade to the hon. Member for the Western Isles on the 8th ultimo as to the position of view-scopes under the Safeguarding of Industries Act. As regards the last part of the question, Key Industry Duty is now waived on toys and fancy goods where the value of the dutiable parts is shown not to exceed 10 per cent. of the total value of the whole article.