(Partial Amendments to the Customs Tariff Law) Article 1. The Customs Tariff Law (Law No.54 of 1910) shall be partially amended as follows: The following two paragraphs shall be added to the Supplementary Provisions: Import duty on dried skimmed milk intended for school lunches for children of primary schools, of schools for the blind, for the deaf, or the otherwise, handicapped and of nurseries shall, with respect to importation until March 31, 1953, be exempted in accordance with the provisions prescribed by Order. In cases where any person, who has imported the dried skimmed milk duty-exemption under the provision of the preceding paragraph, fails to use such milk for school lunches as provided for in the same paragraph, the Government shall collect from such person the import duties, by following the practices in the collection of national taxes;provided, however, that this provision shall not apply in cases where recognition by the Superintendent of Customs concerned is obtained of the fact that such failure is due to the deterioration of such milk or some other uncontrollable cause. In the "Description" column of item 311 of the Import Tariff Schedule, Annexed Table, "soft sugar" shall be amended as "soft sugar, powdered sugar mixed with starch, and the like" ;in the "Rated of Duty" column of the same item, "10" and "20" shall be amended as "20" and "35" respectively;in the "Rates of Duty" column of item 312 of the same Table, "25" shall be amended as "35" ;in the "Rates of Duty" column of item 313 of the same Table, "10" and "20" shall be amended as "20" and "35" respectively;in the "Rates of Duty" column of item 316 of the same Table, "35" shall be amended as "40" ;and in the "Rates of Duty" column of item 317 of the same Table, "30" shall be amended as "40" .

(Partial Amendments to the Law for Partial Amendments to the Customs Tariff Law) Article 2. The Law for Partial Amendments to the Customs Tariff Law (Law No.110 of 1951) shall be partially amended as follows: In paragraph 5 of the Supplementary Provisions, "1952" shall be amended as "1953" ;and the following shall be added as Notes of the Table A: Notes: 1. The term "heavy oils" as used in this Table shall mean hydrocarbon oils of specific gravity not lower than 0.8762 at 15属C., having flash point not lower than 115属C., and commonly used for fuel, and residue oils obtained in the distillation of raw oil. 2. The term "vessels" as used in this Table shall mean those vessels which are of iron and steel and of not less than 1,500 tons gross. In the "Tariff Rate" column of the item for Hydrocarbon Oils (n. o. p. f.) in Table B of paragraph 5 of the Supplementary Provisions, "20%" shall be amended as "the duty rate provided by Note hereto" ;and the following shall be added as Note in the same Table: Note: As regards hydrocarbon oils classified as Hydrocarbon Oils, B. Others, in this Table, the duty rate on those hydrocarbon oils of specific gravity not lower than 0.8762 at 15属C., having flash point not lower than 115属C. and used commonly for fuel, shall be 10% ad valorem, and that on hydrocarbon oils other than those shall be 20% ad valorem. In paragraph 6 of the Supplementary Provisions, "1952" shall be amended as "1953" .