§ Mr. Batsford
asked the President of the Board of Trade why proprietary 203W schools are denied the benefit of duty-free importation of scientific teaching apparatus.
§ Mr. Redhead
The relevant provision of the Import Duties Act, 1958 confines the qualification for relief of duty to articles not intended to be used for a substantially commercial purpose. Articles imported for use in teaching which is carried on as a private business are not regarded as meeting this qualification.