§ 5. "That, as from the first day of May, nineteen hundred and twenty-six, Customs Duties shall not be charged in respect of any goods (other than spirits or wines) which are proved to the satisfaction of the Commissioners of Customs and Excise to have been manufactured or produced more than one hundred years before the date of importation.
§ And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."