20a. Fishing equipment (and parts therefor), viz.:—

Nos. 1 to 9 ”;

(1) Boats (including oars, sails, life-belts, life-boats and other similar accessories) for use in the fishing industry

(2) Crayfish pots

(3) Engines for use in the fishing industry

(4) Nets and netting for fishing, and cotton, hemp twine and other materials for the repair thereof

(5) Lines, hooks, floats and sinkers for use in the fishing industry

“38. Drugs and medicines (including patent and proprietary medicines) used in the prevention, cure or treatment of sickness or disease in human beings, and in the compounding or preparation of such drugs or medicines, but not including—

Nos. 1 to 9 ”;

(i) Drugs and preparations put up and sold for the purposes of photography;

(ii) Toilet preparations (including soaps, tooth pastes, cosmetics, pomades, perfumes and hair lotions);

(iii) Dyes, methylated spirits, naphthaline, turpentine, linseed oil, bicarbonate of soda, carbonate of soda, cream of tartar, caustic soda, sodium chloride, alum, borax, glycerine, petroleum jelly, lead salts, zinc salts, citric acid, chromic acid, formic acid, hydrochloric acid, hydrofluoric acid, nitric acid, pyrogallic acid, stearic acid, sulphuric acid and tartaric acid; or

(iv) medicated confectionery

“40. Rectified spirits for use in making medicines and essences

Nos. 1 to 9

41. Surgical instruments and appliances, n.e.i., (and parts therefor) and surgical materials, n.e.i., being instruments, appliances or materials which are of a kind—

(i) sold exclusively or principally by manufacturers or distributors of such instruments, appliances and materials; and

(ii) used exclusively or principally in hospitals or by medical practitioners, but not including the following articles: —

Air cushions; atomizers

Bed rests; bed tables; brackets

Chairs, bedside or commode

Depilatory forceps; dispensing plant; drip feed lamps

Nos. 1 to 9

Electric urns ; enemas ; eye-baths, eye droppers, eye shells and eye shades

Kettles

Linen cupboards

Magnifying lenses; pleasure glasses; medicament bottles and glasses ; microscopes which are not for use in hospitals or by medical practitioners or medical students

Name plates; nasal douches: nipple aerators

Restraint apparatus, viz., anklets, wristlets, straps and sheets; rubber finger stalls; rubber surgical syringes

Scales, baby weighing and personal; sprays, disinfectant; staining bottles; surgeons’, nurses’ and attendants’ aprons, gowns and overalls; surgery and gate lamps

Nos. 1 to 9:”;

Towel cupboards, hangers and stands

Ward cupboards, lockers and chairs; wash basins and stands

“43.—(1) Surgical X-ray apparatus and accessories (and parts therefor), but not including accessories of a kind ordinarily used for other purposes

Nos. 1 to 9

(2)Diathermy apparatus and appliances, and parts therefor

44. Oxygen, carbogen, nitrous oxide, ethylene and other medical gases, and any mixture of such gases, for use in.’ hospitals or by medical practitioners or dentists

Nos. 1 to 9

45. Dental instruments and appliances (and parts therefor) and materials, which are of a kind exclusively or principally sold by manufacturers or distributors of such instruments, appliances and materials for use by dentists or dental mechanics, and dentures, gold, alloys, amalgams, porcelain, gold inlays, bridges, crowns and other articles for similar dental use, which are to be disposed of (whether in an altered form or condition or not) to patients in the course of dental treatment

Nos. 1 to 9”;

“(7.) Methylated spirits covered by Item 2 (n) (1) of the Excise Tariff 1921-1939

Nos. 1 to 4 and 9.

(8) Substances not covered by any other sub-item of this Item for use as fuel for internal combustion engines

Nos. 1 to 4 and 9.”;

“63. Goods for use in universities and schools, viz.:-

Nos. 1 to 9”;

(1) Scientific instruments and scientific apparatus (and parts therefor), and materials for use therewith

(2) Charts, wall sheets and diagrams

(3) Examination papers, and direction sheets and envelopes for use therewith

“74ca. Clothing, badges, accoutrements and kit, n.e.i., for use as uniforms or parts of uniforms by members in Australia of any allied or other foreign force serving in association with His Majesty’s armed forces, including military pattern tunic shirts but not including other shirts, underclothing, collars, ties, studs, sleeve links, braces, socks, gloves, scarves, bathing costumes or trunks, jerseys, sweaters, pullovers, pyjamas and goods similar to or used in substitution for the goods specified in the above-mentioned exceptions

Nos. 1 to 9”;

“105. (1) Axes and tomahawks...............................................................

Nos. 1 to 9

(2) Tool handles of wood........................................................................

Nos. 1 to 9’:

“117. Saddlery and harness (and parts therefor), trace chains (complete), collar check, kersey and saddle serge

Nos. 1 to 9”;