Paragraph 7
Nothing in paragraph 3 shall apply to any milling cutter—
(a)
used on a spindle which exceeds 65 millimetres in diameter or arbor which exceeds 50 millimetres in diameter at the place where the cutter is mounted; or
(b)
when used for—
(i)
making tools, jigs or gauges for use in the factory or similarly accurate operations where during the actual cutting process all those parts of the machine which control the relative positions of the work and the cutter can be manipulated by the operator at his unrestricted discretion,
(ii)
internal milling,
(iii)
end milling other than face milling,
(iv)
automatic gear cutting,
(v)
automatic hobbing,
(vi)
automatic profiling,
(vii)
thread milling.