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S.I. No. 421/1941 - Emergency Imposition of Duties (No. 222) Order, 1941.

STATUTORY RULES AND ORDERS. 1941. No. 421.

EMERGENCY IMPOSITION OF DUTIES (No. 222) ORDER, 1941.

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. 222) Order, 1941.

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

3.—In this Order, the expression "separate electric car chassis" means a chassis, whether completely or substantially assembled, which—

(a) is for a motor car deriving its motive power from an electric motor, and

(b) is imported separately and not together with the body intended to be attached to it nor as part of a complete or substantially complete motor car.

4.—Section 12 or the Finance Act, 1934 (No. 31 of 1934), shall, as regards articles imported on or after the 18th day of September, 1941, have effect as if it were provided by the said section that the duty imposed thereby was, in the case of a separate electric carchassis, to be charged at the rate of fifteen per cent. of the value of the article and not at the rate specified at reference number 9 of the Fourth Schedule to the said Act, of thirty-three and one-third per cent. of the value of the article.

5.—Notwithstanding anything contained in Article 4 of this Order, the following provisions shall, as regards articles imported on or after the 18th day of September, 1941, have effect, that is to say :—

(a) where a separate electric car chassis is imported and such chassis includes any laminated springs or leaves therefor or any frame for a windscreen which, if imported separately, would be chargeable with the duty imposed by the Emergency Imposition of Duties (No. 81) Order, 1935 ( S. R. & O. No. 576 of 1935 ), as amended by the Emergency Imposition of Duties (No. 185) Order, 1939 ( S. R. & O. No. 127 of 1939 )—

(i) the value of such springs, leaves, or frame shall not be reckoned in the computation of the value of the chassis on which the amount of the duty imposed by section 12 of the Finance Act, 1934 , is chargeable at the rate specified by this Order, and

(ii) duty shall be charged on such springs, leaves, or frame under the Emergency Imposition of Duties (No. 81) Order, 1935, as amended by the Emergency Imposition of Duties (No. 185) Order, 1939, as if such springs, leaves, or frame were imported separately,

(b) where a separate electric car chassis is imported and such chassis includes any windscreen, window, or partition or any component part thereof made wholly or mainly of glass which, if imported separately, would be chargeable with the duty imposed by section 8 of the Finance Act, 1939 (No. 18 of 1939), and mentioned at reference number 13 in the First Schedule to that Act—

(i) the value of such windscreen, window, partition or component part shall not be reckoned in the computation of the value of the chassis on which the amount of the duty imposed by section 12 of the Finance Act, 1934 , is chargeable at the rate specified by this Order, and

(ii) duty shall be charged on such windscreen, window, partition or component part under section 8 of the Finance Act, 1939 , at the rate mentioned at reference number 13 in the First Schedule to that Act as if such windscreen, window, partition or component part were imported separately, and

(c) where a separate electric car chassis is imported and such chassis includes any wet battery or any tyres or inner tubes which, if imported separately, would be chargeable under section 12 of the Finance Act, 1934 , with duty at the rate of thirty-three and one-third per cent. of the value of the article—

(i) such batteries, tyres, or tubes shall not be reckoned in the computation of the value of the chassis on which the amount of the duty imposed by section 12 of the Finance Act, 1934 , is chargeable at the rate specified by this Order, and

(ii) duty shall be charged on such battery, tyres, or tubes under section 12 of the Finance Act, 1934 , at the rate of thirty-three and one-third per cent. of the value of the article as if such battery, tyres, or tubes were imported separately.

Given under the Official Seal of the Government, this 17th day of September, 1941.

ÉAMON DE VALÉRA.

Taoiseach.