§ Motion made, and Question,
§ That—
§ (a) duties of customs and excise, at sates not exceeding those applicable to tobacco, shall be charged, in accordance with regulations made by the Commissioners of Customs and Excise, on substances (including substances containing or manufactured from tobacco) of a kind which are, or in the opinion of the Commissioners may be, used in substitution wholly or partly for tobacco in the manufacture of cigarettes, pipe tobacco, cigars and other products intended