22E+W+SThis Part of this Schedule applies to—
(a)distemper,
(b)articles offered as feed for household pets, being manufactured feed or bird feed, other than animal feed in biscuit of cake form pre-packed in a quantity by number not exceeding sixteen,
(c)nails,
(d)paste paint,
(e)seeds, other than pea or bean seeds, and
(f)rolled oats.