(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 in the First Schedule under Section 2 (c) or carrying out processes or operations declared to be dangerous under Section 87 of the Act.