38E+W+SThis Part of this Schedule 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 consisting 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 sixteen or less.
39E+W+SSubject to paragraphs 40 and 41 below, goods to which this Part of this Schedule applies shall be pre-packed only if the container is marked with an indication of quantity by number.
40E+W+SIn relation to postal stationery, the reference to number in paragraph 39 above shall be construed as a reference to the number of sheets of paper, cards or envelopes, as the case may be, in the pad, confining band or other form of container; and postal stationery shall be exempted from the requirements of that paragraph if pre-packed as part of a collection of articles made up for sale together and including any article other than postal stationery and blotting or other paper.
41E+W+SThere shall be exempted from the requirements of this Part of this Schedule any goods in a quantity by number of one.