S.I. No. 155/1959 - Imposition of Duties (No. 78) (Medicinal Tablets) Order, 1959.

		S.I. No. 155 of 1959.
		IMPOSITION OF DUTIES (No. 78) (MEDICINAL TABLETS) 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. 78) (Medicinal Tablets) Order, 1959. 2. A duty of customs at the rate of an amount equal to seventy-five per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 22nd day of September, 1959, that is to say :
		(a) tablets for medicinal (including veterinary) use, excluding—
		(i) hypodermic tablets,
		(ii) cough lozenges or cough pastilles,
		(iii) tablets, lozenges or pastilles primarily intended to be dissolved in the mouth for the medication of the mouth or throat, and
		(iv) mouth-wash tablets, and
		(b) materials which have been granulated, or otherwise prepared, in such a manner as to be suitable without further substantial processing for compression into tablets of a kind mentioned as chargeable with duty in subparagraph (a) of this paragraph. 3. The duty imposed by this Order shall not be charged or levied on tablets comprised in an importation of not more than one hundred tablets. 4. Whenever it is shown to the satisfaction of the Revenue. Commissioners that an article mentioned in subparagraph (b) of paragraph 2 of this Order is not intended for use in the manufacture of tablets of a kind chargeable with the duty imposed by this Order, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty or may repay any such duty paid at importation. 5. Whenever it is shown to the satisfaction of the Revenue Commissioners that none of the active ingredients (other than meprobamate and sulphamethizole) of an article chargeable with the duty imposed by this Order is the subject of a monograph in the edition for the time being current of the British Pharmacopoeia, the British Pharmaceutical Codex or the British Veterinary Codex, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty or may repay any such duty paid at importation. 6. The duty imposed by this Order shall, as respects articles mentioned, as chargeable with duty, in paragraph 2 of this Order, other than tablets comprised in an importation of not more than one hundred tablets and articles in relation to which paragraph 4 or paragraph 5 of this Order applies, be in lieu of any other duty (other than Special Import Levy) chargeable thereon. 7. 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 fifty 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. 8. 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). 9. 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 15th day of September, 1959.
		SEÁN F. LEMASS,
		Taoiseach.
		EXPLANATORY NOTE.
		This Order imposes a Customs duty of 75% (full) 50% (preferential—U.K. and Canada) ad valorem on certain tablets for medicinal (including veterinary) use and ready mixed materials for such tablets.