§ Commander BELLAIRSasked the Chancellor of the Exchequer whether he is aware that in the case of certain optical instruments the component parts are not dutiable and can evade duty by being assembled in this country; and will lie look into this matter?
1106W
§ Mr. CHURCHILLI am not aware of the particular instruments to which my hon. and gallant Friend refers; but I would remind him that Section 10 of the Finance Act, 1926, expressly made liable to duty component parts of such optical instruments as are chargeable with duty under Part I of the Safeguarding of Industries Act, 1921.