Section 13
SEC. 13. Section 196 (j) of the National Internal Revenue Code is hereby amended to read as follows: "(j) Air-conditioning units; Provided, however, That in the case of imported air-conditioning units, components and parts, there shall be levied, assessed and collected a tax equivalent to thirty-five per cent based on the landed cost thereof plus mark-up. For purposes of this subparagraph, all air-conditioning units which have not been certified by the Board of Investments as 'locally manufactured' shall be deemed to be imported. All imported air-conditioning components and parts other than those which are of common and general use and those which are specifically authorized to be imported under the local content or rationalization program of the Board of Investments for the air-conditioning industry, shall likewise be subject to the thirty-five per cent sales tax herein imposed."