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S.I. No. 94/1959 - Imposition of Duties (No. 65) (Iron and Steel Wool) Order, 1959.

S.I. No. 94 of 1959.

IMPOSITION OF DUTIES (No. 65) (IRON AND STEEL WOOL) ORDER, 1959.

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. 65) (Iron and Steel Wool) Order, 1959.

2. A duty of customs at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of an amount equal to thirty-three and one-third per cent. of the value of the article or the rate of two pence and one farthing the ounce, shall be charged, levied and paid on each of the following articles imported on or after the 4th day of June, 1959, that is to say, iron or steel wool whether or not made up and whether or not impregnated or coated with soap or a soap substitute.

3. The duty imposed by the Emergency Imposition of Duties (No. 265) (Pot Scourers) Order, 1951 ( S.I. No. 317 of 1951 ), shall, as respects articles imported on or after the 4th day of June, 1959, be varied by the deletion of subparagraph (aa) (inserted by the Emergency Imposition of Duties (No. 319) (Pot Scourers) Order, 1953 ( S.I. No. 366 of 1953 )) of paragraph 3 of that Order.

4. The duty imposed by section 9 of and mentioned at reference number 8 in the First Schedule to the Finance Act, 1940 (No. 14 of 1940), shall not be charged or levied on any article chargeable with the duty imposed by this Order.

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 oppositethe 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 whichever of the following rates produces in each particular case the greater amount of duty, that is to say :

(i) the rate of an amount equal to twenty-two and two-ninths per cent. of the value of the article,

(ii) the rate of one penny and one halfpenny the ounce ;

(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. 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. 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 any article chargeable with the duty imposed by this Order and which was chargeable immediately before the 4th day of June, 1959, with the duty imposed by the Emergency Imposition of Duties (No. 265) (Pot Scourers) Order, 1951 ( S.I. No. 317 of 1951 ), on payment of the duty imposed by this Order at the rate at which the duty chargeable thereon immediately before the 4th day of June, 1959, was chargeable immediately before that date, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 5th day of July, 1959,

(b) it is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 4th day of June, 1959, and

(c) the period of validity of any such licence does not exceed three months,

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 28th day of May, 1959.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the imposition of a minimum specific duty of 2¼d. (full) 1½d. (U.K. and Canada) per ounce on iron or steel wool and soap impregnated pads.