(2)All factories-(a)covered under section 2(m) (i) but employing less than 50 workers;(b)covered under section 2 (m) (ii) but employing less than 100 workers; are exempted from requirements of sub-rule (1);Provided that they are not covered under the First Schedule under Section 2 (cb) or carrying on processes or operations declared to be dangerous under section 87 of the Act.