S.I. No. 149/1957 - Imposition of Duties (No. 4) (Cement Articles) Order, 1957.

S.I. No. 149 of 1957.

IMPOSITION OF DUTIES (No. 4) (CEMENT ARTICLES) ORDER, 1957.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 4) (Cement Articles) Order, 1957.

2. Section 4 of and reference number 8 in the First Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), as amended by section 27 of and reference number 12 in Part V of the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall, as respects articles imported on or after the 16th day of July, 1957, have effect as if—

(i) " beams " were inserted before " bricks " and " and have not been subjected to any process of glazing or polishing " were deleted in the second column of the said First Schedule at the said reference number 8, and

(ii) the following provisions were inserted in the fourth column of that Schedule at that reference number, namely :

" 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 mentioned at this reference number, in so far as it is chargeable on manufactured articles which, in the opinion of the Revenue Commissioners, are beams made wholly or partly of Roman cement, Portland cement, or any other hydraulic cement, as if the said articles were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number were mentioned in the third column of the said Schedule opposite the mention of the said articles in thesaid second column and the rate of an amount equal to thirty-three and one-third 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 purposes of the said section 6 as applied as aforesaid."

GIVEN under the Official Seal of the Government this 9th day of July, 1957.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.

Explanatory Note.

The effect of the above Order is to impose a customs duty of 50% (full rate) 33¹/₃% (preferential rate—U.K. and Canada) on concrete beams and on concrete bricks, blocks, slabs, pillars and posts which have been subjected to any process of glazing or polishing.