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Paragraph 16

(1)

Subject to the exceptions below, the following articles of silver, if manufactured before 1st January 1975, and (except in the case of articles mentioned in paragraph (e) below) of minimum fineness:

(a)

lockets, watch chains and stamped medals,

(b)

mounts the weight of which is less than 15·55 grams.,

(c)

articles consisting entirely of filigree work,

(d)

silver articles the weight of which is less than 7·78 grams.,

(e)

jewellers works, that is the actual setting only in which stones or other jewels are set.

(2)

The following articles are not exempt under sub-paragraph (1) above—

(a)

necks and collars for bottles on cruet stands,

(b)

buttons and studs, seals, wine labels, shoe clasps, buckles, or patch boxes,

(c)

salt spoons, shovels or ladles, teaspoons, tea strainers, caddy ladles or spoons,

(d)

ornaments for cabinets, knife cases, tea caddies, bridles, stands or frames.