asked the Financial Secretary to the Treasury if he is aware that a duty of 33⅓ per cent. is being imposed on boys' drawing sets costing 5s. on the grounds that they are scientific instruments; can he say what principle is adopted in deciding whether an article is scientific, and can he give instructions that articles which are intended for the use of children shall be excluded from this tariff?
Mathematical drawing instruments, to which I presume the hon. Member refers, are one of the recognised classes of scientific instruments, and are accordingly liable to duty. I may add that, as has repeatedly been stated in this House the Board of Trade have no power to except from the operation of the Safeguarding of Industries Act any articles comprised within the general headings of the Schedule to the Act.