S.I. No. 46/1955 - Emergency Imposition of Duties (No. 345) (Gloves) Order, 1955.


S.I. No. 46 of 1955.

EMERGENCY IMPOSITION OF DUTIES (No. 345) (GLOVES) ORDER, 1955.

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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 345) (Gloves) Order, 1955.

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

3. A duty of customs shall be charged, levied and paid on each of the articles mentioned in the second column of the Schedule to this Order imported on or after the 29th day of March, 1955, at the rate mentioned in the third column of that Schedule opposite the mention of the article in the said second column.

4. The duty imposed by paragraph 3 of the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ), on the articles mentioned in Part I of the Schedule to that Order at reference number 10 shall not be charged or levied on any article chargeable with the duty imposed by paragraph 3 of this Order.

5. 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 with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of such 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).

6. 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 two thirds of the relevant rates stated in the schedule to this Order were respectively specified in the fourth column of the said First Schedule opposite the mention of those articles in the said second column,

(a) 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.

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

SCHEDULE.

Ref. No.

Description of Articles liable to duty.

Rate of duty.

1

Gloves (other than gloves which are made wholly or mainly of wool and either are wholly or mainly knitted or are made of knitted fabric) which are not less than 7½ inches in overall length, which contain not less than 50% by weight of cotton and which do not exceed 54s. 0d. per dozen pairs in value, excluding gloves mentioned at reference number 3 in this Schedule.

60s. 0d. per dozen pairs.

2

Gloves (other than gloves which are made wholly or mainly of wool and either are wholly or mainly knitted or are made of knitted fabric) which are not less than 7½ inches in overall length, which are made wholly or partly of synthetic or artificial textile and which do not exceed 40s. 0d. per dozen pairs in value, excluding gloves mentioned at reference number 1 or reference number 3 in this Schedule.

30s. 0d. per dozen pairs.

3

Gloves (other than gloves which are made wholly or mainly of wool and either are wholly or mainly knitted or are made of knitted fabric) which are not less than 7½ inches in overall length, which are wholly or mainly netted or crocheted or are made wholly or mainly of netted or crocheted fabric and which do not exceed 15s. 0d. per dozen pairs in value.

15s. 0d. per dozen pairs.

GIVEN under the Official Seal of the Government, this 22nd day of March, 1955.

JOHN A. COSTELLO,

Taoiseach.