Blacksmiths: Opticians; Dentists; Portrait Photographers; Dental Mechanics; Plumbers; Prescription Druggists; Shoemakers; Milliners; Merchant tailors and dressmakers who manufacture only to the order of each individual customer and who do not sell their goods through agents, commission salesmen, travellers or other dealers, or through a chain of three or more of his own stores; Manufacturers of show cards and signs (i) made of non-durable materials, such as cardboard, cotton or paper and (ii) drawn or lettered by hand; Cider Millers who produce cider for a customer from the customer's apples. APPENDIX IT EXCISE TAX ACT - (Office Consolidation) Section 32(1) The tax imposed by section 30 does not apply to the sale or importation of the articles mentioned in Schedule I. Schedule A - Customs Tariff (referred to in Schedule I, Section 32(1) of the Excise Tax Act). Item 695 - Paintings in oil or water colours and pastels, valued at less than twenty dollars each. 695a - Paintings, drawings and pastels by artists, all of the foregoing when valued at not less than twenty dollars each, paintings and sculptures by artists domiciled in Canada but residing temporarily abroad for purposes of study, under regulations by the Minister. 695b - Handmade drawings, sketches or designs, but not including patterns, viz.: ~ drawings, sketches or designs of wearing apparel, including boots and shoes, wall or floor coverin and textile fabrics, when imported in single copies of eac 10. such drawing, sketch or design for use in the manufacturing