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S.I. No. 156/1959 - Imposition of Duties (No. 79) (Metallic Napthenates, Paint and Varnish Driers) Order, 1959.

S.I. No. 156 of 1959.

IMPOSITION OF DUTIES (No. 79) (METALLIC NAPTHENATES, PAINT AND VARNISH DRIERS) 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. 79) (Metallic Naphthenates, Paint and Varnish Driers) Order, 1959.

2. A duty of customs at the rate of an amount equal to fifty 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, metallic naphthenates, including such naphthenates prepared for use by the addition of excipients, diluents or solvents.

3. 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-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 purpose of the said section 6 as applied by this paragraph.

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 maythink 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).

5. Subject to paragraph 6 of this Order, the duty imposed by this Order shall not be charged or levied on articles chargeable with any other duty of customs.

6. The duty imposed by this Order shall, as respects any article, be in addition to and not in substitution for any duty which may be chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article.

7. Where any prepared or manufactured goods contain as a part or ingredient thereof any article chargeable with the duty imposed by this Order, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods so as to render such goods or any proportion thereof chargeable with the duty imposed by this Order.

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

9. The duty imposed by section 4 of and mentioned at reference number 6 in the First Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), shall, as respects articles imported on or after the 22nd day of September, 1959, be varied by—

(a) the substitution of " 50% " for " Per gal. 7s. 6d. " in the third column of that Schedule at that reference number, and

(b) the insertion in the fourth column of that Schedule at that reference number of the following provision, namely :

" 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 mentioned, chargeable with duty, at this reference number on payment of the duty mentioned at this reference number at therate which obtained immediately before the 22nd day of September, 1959, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 23rd day of October, 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 22nd day of September, 1959, and

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

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 50% (full) 331/3% (preferential—U.K. and Canada) ad valorem on metallic naphthenates (including paint and varnish driers in solid form) and amends the rate of customs duty on liquid driers for paints and varnishes to 50% (full) 331/3% (preferential—U.K. and Canada) ad valorem.