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S.I. No. 204/1950 - Emergency Imposition of Duties (No. 256) Order, 1950.

S.I. No. 204 of 1950.

EMERGENCY IMPOSITION OF DUTIES (No. 256) ORDER, 1950.

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. 256) Order, 1950.

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 rate of forty-five per cent. of the value of the article on each of the following articles imported on or after the 9th day of August, 1950, that is to say, collapsible tubular containers made wholly or mainly of metal, whether completely or partially manufactured, and imported empty.

4. 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).

5. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said 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 the rate of an amount equal to thirty per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

6. The duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), on the articles mentioned at reference number 12 in the First Schedule to that Act as amended by section 21 of the Finance Act, 1934 (No. 31 of 1934), shall not be charged or levied on articles chargeable with the duty imposed by this Order.

7. 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 31st day of July, 1950.

(Signed) JOHN A. COSTELLO,

Taoiseach.