Because we want to tax the cheap hot-water bottles coming here from Germany and Japan in order that our own manufacturers may be encouraged. The Order imposes from the 5th September, 1936, the first date on which a hot-water bottle is likely to be required, a duty of 4s. 6d. per dozen bottles, as an alternative to the present duty of 20 per cent. ad valorem. British manufacturers can supply most of the demand, but of late the foreign competition has increased to 12,500 dozen in the first six months of 1936 compared with less than one-third of that quantity in the first six months of 1935. The foreign goods have for the most part been imported at extremely low prices. The way to deal with the competition of low-priced articles is not by an ad valorem duty, but by a specific duty, and the Committee have adopted that sensible suggestion. There is no reason why British manufacturers should not be able, with the supplies of rubber available, to make every hot-water bottle that this country requires.