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S.I. No. 232/1939 - Emergency Imposition of Duties (No. 201) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 232.

EMERGENCY IMPOSITION OF DUTIES (No. 201) ORDER, 1939.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government may, if and whenever they think proper, do by order all or any of certain things and among others vary, in any manner or respect whatsoever, in regard to goods imported into Ireland on or after a specified day any customs duty in force at the passing of the said Act or imposed by any Act passed or order made after the passing of the said Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty :

NOW, the Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, 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. 201) Order, 1939.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. The duty of customs imposed by section 16 of the Finance Act, 1938 (No. 25 of 1938), (being a duty on certain articles of iron or steel) and varied by the Emergency Imposition of Duties (No. 163) Order, 1938 (Statutory Rules and Orders, No. 291 of 1938), by postponing the commencement thereof until the 1st day of April, 1939, and further varied by the Emergency Imposition of Duties (No. 179) Order, 1939 (Statutory Rules and Orders, No. 67 of 1939), by further postponing the commencement thereof until the 1st day of September, 1939, is hereby further varied by postponing the commencement thereof (save in so far as is otherwise provided by the next following paragraph of this Order) until the 1st day of September, 1940, and for that purpose the following provisions shall have effect (subject as aforesaid) that is to say:—

(a) the said duty imposed by the said section 16 shall not be charged or levied on any article imported before the 1st day of September, 1940 ;

(b) the said duty shall, in respect of articles imported on or after the 1st day of September, 1940, be charged, levied, and paid in accordance with the said section16 as if that date were substituted in sub-section (1) of that section for the date " the 1st day of November, 1938 " ;

(c) notwithstanding anything contained in sub-section (2) of the said section 16, the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 30 in the First Schedule to that Act shall, as respects articles imported before the 1st day of September, 1940, be charged, levied, and paid as if the said section 16 had not been enacted ;

(d) the said duty mentioned at the said reference number 30 shall not be charged or levied on any article imported on or after the 1st day of September, 1940.

4. The next preceding paragraph of this Order shall not apply or have effect in relation to either of the duties of customs mentioned in that paragraph so far as those duties are chargeable (if at all) on the articles mentioned in the Schedule to this Order, and accordingly the said section 16 of the Finance Act, 1938 (No. 25 of 1938), as varied by the Orders mentioned in the said next preceding paragraph shall, in respect of any article mentioned in the said Schedule which is imported on or after the 1st day of September, 1939, have effect as if this Order had not been made.

SCHEDULE.

Any of the following articles which are bars or sections of iron or steel and, in the opinion of the Revenue Commissioners, are of any of the following descriptions and are not fabricated, that is to say :—

(a) rounds or rods (including two or more rounds or rods twisted together) which are imported in coils or lengths (whether straight or otherwise) which are not less than three-sixteenths of an inch and not more than one and three-eighths inches in diameter ;

(b) squares (including two or more squares twisted together) which are imported in lengths (whether straight or otherwise) and are not less than one-quarter of an inch and not more than one and one-quarter inches in thickness at each side ;

(c) flats which are imported in lengths (whether straight or otherwise) and are not less than one inch and not more than three inches in width and are not less than three-sixteenths of an inch and not more than one inch in thickness ;

(d) equal angles which are not less than three-quarters of an inch by three-quarters of an inch and are not more than two inches by two inches.

Dublin.

This 29th day of August, 1939.