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S.I. No. 329/1937 - Emergency Imposition of Duties (No. 136) Order, 1937.

STATUTORY RULES AND ORDERS. 1937. No. 329.

EMERGENCY IMPOSITION OF DUTIES (No. 136) ORDER, 1937.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty:

NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited as the Emergency Imposition of Duties (No. 136) Order, 1937.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. A duty of customs at the rate of an amount equal to forty-five per cent. of the value of the article shall be charged, levied, and paid on all woven tissues (other than floor coverings) which are made wholly or partly of wool or worsted and are imported into Saorstát Eireann on or after the 29th day of December, 1937, and are imported in the piece and are not less than fifty inches in width and are less than seven ounces, but not less than five and one-half ounces, in weight per square yard and are of a value of not less than two shillings per square yard and are not otherwise chargeable with duty.

4. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

5. The duty imposed by this Order shall not be charged or levied on any woven tissue in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue either—

(a) had been, subjected, before importation, to a process of proofing by being backed or coated with a rubber or similar solution, or

(b) at importation forms part of a composite cloth which, or any part of which, had been subjected, before importation, to a process of proofing.

6. Whenever the Revenue Commissioners are satisfied, in respect of any woven tissue which but for this paragraph would be chargeable with the duty imposed by this Order, that such woven tissue—

(a) is suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or

(b) is of the nature of blanketing or felt and is suitable and intended solely for use in an industrial process other than the manufacture of saddlery, harness, blankets, rugs, personal clothing, or wearing apparel,

the Revenue Commissioners may, subject to compliance with such conditions as they shall think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this Order.

7. The duty imposed by this Order shall not be charged or levied on any woven tissue imported into Saorstát Eireann after exportation therefrom in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue was manufactured in Saorstát Eireann and was exported from Saorstát Eireann solely for the purpose of undergoing outside Saorstát Eireann the process of proofing or the process of shrinking or both those processes and did not undergo outside Saorstát Eireann any other process.

8. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 28th day of December, 1937.