In the principal Act, after serial number 3 but before serial number 4 of the Sched-

(1) In the principal Act, after serial number 3 but before serial number 4 of the Schedule II, the following new entry shall be inserted, namely :- (1) Surgical appliances dressing including sanitary napkins & sanitary towels, medicines and drugs other than those exempted nunder Schedule III of the Act, 2 per centum. (2) In the principal Act, for the serial number “4” appearing under Schedule II, serial number “5” shall be substituted.