SEC. 6. The tax provided for in section one of this Act shall not be imposed against the importation into the Philippines of machinery and/or raw materials to be used by new and necessary industries as determined in accordance with Republic Act Numbered Nine hundred and one; cattle; canned milk, canned beef, canned salmon and sardines, cocoa beans, malt, stabilizer and flavors, vitamin concentrate; supplies and equipment purchased directly by the Government or any of its instrumentalities for its own exclusive use; machinery, equipment, accessories, and spare parts, for the use of industries, miners, mining enterprises, planters and farmers; and fertilizers when imported by planters or farmers directly or through their cooperatives; spare parts to be used in the repair of vessels of Philippine registry or airplanes and such other parts thereof as may be certified by the Hulls and Boilers Division of the Bureau of Customs or the Civil Aeronautics Administration, respectively, as essential to the maintenance of vessels or airplanes; vessels or ships of any kind or nature intended for Philippine registry, sixty per cent of the ownership of which belongs exclusively to Filipinos; articles or containers used, including materials for the manufacture of tin containers used by the importer himself in the manufacture or preparation of local products for consignment or export abroad; textbooks, reference books, and supplementary readers approved by the Board on Textbooks and/or established public or private educational institutions; paper and newsprint imported by publishers for their exclusive use in the publication of books, pamphlets, magazines and newspapers; cyanide explosives and dynamite for mining purposes; drugs and medicines, and medical, dental and hospital supplies enumerated as follows:
DRUGS AND MEDICINES
Amebacides, except emetine preparations.
Amino acid preparations and analgesic poultices.
Anaesthetics, all types.
Antiacids, absorbents, and preparations.
Antibiotics and preparations, except dosage forms of penicillin, streptomycin and/or combinations.
Anticholinergic preparations.
Anticoagulants.
Anti-leprosy preparations.
Antimalarials, except quinine preparations.
Antispasmodic, anticonvulsant, and sympathomimetic preparations.
Antitoxins, vaccines, sera, toxoids, and antigens.
Dehydrated milks and homogenized baby foods.
Diagnostic and laboratory reagents.
Digitalis and preparations.
Drugs (crude or otherwise), chemicals (simple or compound) for pharmaceutical manufacture.
Drugs and medicines for the use of the dental and veterinary professions.
Ergot and preparations.
Fumigants, disinfectants, and preparations.
Gland products and synthetic substitutes.
Hemostatics for topical use.
Hexylresorcinol preparations.
Insulin, all forms.
Liver extract.
Mercurial Diuretics.
Narcotics and hypnotics, natural or synthetic, and preparations.
Pharmaceutical glassware and containers not manufactured locally.
Plasma.
Saccharin and substitutes.
Salt substitutes.
Steroids and preparations.
Surgical antiseptics.
MEDICAL, DENTAL AND HOSPITAL SUPPLIES
Adhesives, plasters, bandages, gauzes, and dressings.
Cottons, absorbents or synthetic substitutes.
Dental instruments, equipment and supplies.
Diagnostic instruments.
Hospital and surgical rubber goods including catheters.
Electro-medical therapy equipment.
Optometric instruments and supplies.
Surgical instruments, equipment and supplies, including operating lights and sterilizers, except examining and treatment tables.
X-Ray equipment, films and supplies.
Radium and radioactive materials for therapy.
Spare parts for dental, electro-medical, therapy and X-Ray equipment.
Supplies and equipment to be used exclusively by the Blood Bank of the Philippine Red Cross.
Not more than two new well-tested drugs authorized by the Secretary of Health each year upon the recommendation of the Philippine Medical Association and the Philippine Federation of Private Medical Practitioners.
