§ 13. Mr. CHARLES WHITEasked the President of the Board of Trade why laboratory vacuum flasks are liable for duty under the Safeguarding of Industries Act, whilst ordinary vacuum flasks 1659 are exempt as not being scientific appliances or instruments, in view of the fact that many glass articles, in the nature of toys, are also dutiable?
§ Mr. BALDWINLaboratory vacuum flasks are included in the list of articles dutiable under the Safeguarding of Industries Act, because they fall within the scope of the general heading, "scientific glassware," in the Schedule to the Act. Ordinary vacuum flask food containers cannot properly be regarded as included in this or in any other general heading of the Schedule, which is the only question which the Board of Trade have to determine.