Section 2
SEC. 2. Sub-paragraph (3), paragraph (A) of Section 165 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows: "(3) Essential articles. —10% of the gross selling Price or gross value in money of the following articles so sold, bartered, exchanged, or transferred: "(a) Processed meat, fruits, vegetables, fish and other sea foods; "(b) Beverages and concentrates thereof, whether in liquid, powder or granulated form, intended for consumption as a drink, including but not limited to processed coffee, cocoa, tea or ginger; "(c) Processed milk, dairy products, butter and its substitutes like margarine; "(d) Cooking oil which are not subject to miller's tax under Section 168 of this Code; "(e) Wheat flour; "(f) Bread and ordinary bakery products; "(g) Medicine; "(h) Laundry soap and detergents; "(i) Writing pads, notebooks and ordinary lead pencils; "(j) Cement, hollow blocks, logs, lumber, plywood, plywood, plyboard, fiberboard glass, roofing materials, steel bars, nails, sand and gravel; "(k) Fish, poultry, swine and cattle feeds; and "(l) Fertilisers."