Finance Act, 1931
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Drawback on component parts of bedsteads. |
12.—Where it is shown to the satisfaction of the Revenue Commissioners that any imported component part of a bedstead made wholly of metal in respect of which the duty chargeable under section 18 of the Finance Act, 1925 (No. 28 of 1925), has been duly paid has been used as a component part in the manufacture or assembly in Saorstát Eireann of any finished bedstead and for no other purpose, a drawback equal to the duty so paid shall be allowed on the due exportation as merchandise of such finished bedstead. |