S.I. No. 284/1948 - Emergency Imposition of Duties (No. 234) Order, 1948.

S.I. No. 284 of 1948.

EMERGENCY IMPOSITION OF DUTIES (No. 234) ORDER, 1948.

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. 234) Order, 1948.

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

3. A duty of customs shall be charged, levied and paid at the rates hereinafter mentioned on each of the following articles imported on or after the 28th day of August, 1948, that is to say, empty glass bottles and empty glass jars of a height not more than fifteen inches, but excluding—

(a) bottles and jars of a height less than two and one-half inches which have openings of less than one and one-quarter inches in external diameter ;

(b) beakers and dropping bottles with a lip or spout ;

(c) infant and invalid feeding bottles ;

(d) leclanché jars and articles of a like nature for use in batteries ;

(e) jars with openings exceeding five inches in external diameter ;

(f) bottles made of cut glass or imitation cut glass which are of a value exceeding thirty shillings per gross ;

(g) decanters, carafes, and other articles of a like nature or use ;

(h) bottles with necks ground to receive glass stoppers ;

(i) syphons.

4. The duty imposed by this Order shall be charged, levied and paid—

(a) on bottles which, in the opinion of the Revenue Commissioners, are designed, constructed and suitable for use for bottling beer, at whichever of the followingrates produces in each particular case the greater amount of duty—

(i) the rate of eight shillings per gross of one hundred and forty-four bottles,

(ii) the rate of an amount equal to seventy-five per cent. of the value of the bottles ;

(b) on any other articles, at the rate of an amount equal to ninety per cent. of the value of the articles.

5.—(1) Section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply to the duty imposed by this Order as if articles chargeable with the duty were mentioned in the second column of the First Schedule to that Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to—

(a) in the case of bottles which, in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for use for bottling beer, whichever of the following rates produces in each particular case the greater amount of duty—

(i) the rate of five shillings and four pence per gross of one hundred and forty-four bottles,

(ii) the rate of an amount equal to fifty per cent. of the value of the bottles, and

(b) in the case of any other articles, a rate of an amount equal to sixty per cent. of the value of the articles.

(2) Section 16 of the said Act and the regulations made under that section shall apply for the purpose of the said section 6 as applied by this Article.

6. 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 Order any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

7.—(1) The Emergency Imposition of Duties (No. 180) Order, 1939 ( S. R. & O. No. 76 of 1939 ), shall cease to have effect on the 28th day of August, 1948.

(2) The duty imposed by this Order is in lieu of the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 14 in Part I of the First Schedule to that Act as amended by subsequent enactments and accordingly the latter duty as so amended shall not be charged or levied on any article imported on or after the 28th day of August, 1948, and while this Order continues to be in force.

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

GIVEN under the Official Seal of the Government, this 25th day of August, 1948.

WILLIAM NORTON,

Tánaiste.