Finance Act, 1936

Duty on sheet or plate glass.

10.—(1) There shall be charged, levied, and paid on every of the following articles (subject to the exceptions mentioned in the next following sub-section of this section) imported into Saorstát Eireann on or after the 13th day of May, 1936, a duty of customs at the several rates hereinafter respectively mentioned, that is to say:—

(a) on sheet or plate glass which has not been subjected to any process of working other than polishing, but excluding any such glass which is ribbed, fluted, figured, foliated, decorated, reinforced, coloured, or opal—at the rate of twenty shillings the hundredweight;

(b) on sheet or plate glass which has been silvered or metallised—at the rate of one hundred and twenty shillings the hundredweight;

(c) on all other sheet or plate glass—at the rate of sixty shillings the hundredweight;

(d) on mirrors (whether framed or not framed or backed or not backed), shelves, and table-tops made wholly or mainly of sheet glass or of plate glass or of a combination of sheet glass and plate glass—at the rate of one hundred and twenty shillings the hundredweight.

(2) The duty imposed by this section shall not be charged or levied on any article mentioned in the next preceding sub-section of this section in respect of which it is shown to the satisfaction of the Revenue Commissioners that such article or any glass forming part of such article has been subjected to a process of bending: or curving.

(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.