Paragraph 1

This Part applies—

(a)

to cheroots, cigarettes and cigars;

(b)

to postal stationery, that is to say, paper or cards for use in correspondence and envelopes;

(c)

to, and to any mixture consisiting mainly of, inorganic fertilisers, being such fertilisers or such a mixture made up into pellets or other articles for use as individual items; and

(d)

to manufactured animal feed in biscuit or cake form pre-packed in a quantity by number of 16 or less.