S.I. No. 106/1961 - Imposition of Duties (No. 107) (Aluminium For Beer Containers) Order, 1961.


S.I. No. 106 of 1961.

IMPOSITION OF DUTIES (No. 107) (ALUMINIUM FOR BEER CONTAINERS) ORDER, 1961.

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

1. This Order may be cited as the Imposition of Duties (No. 107) (Aluminium for Beer Containers) Order, 1961.

2. Whenever it is shown to the satisfaction of the Revenue Commissioners that any article which is imported on or after the 2nd day of June, 1961, and is chargeable with a duty of customs which is either the duty imposed by the Imposition of Duties (No. 57) (Aluminium Sheet, Strip and Foil) Order, 1959 ( S.I. No. 16 of 1959 ), or the duty imposed by the Imposition of Duties (No. 59) (Aluminium Sections) Order, 1959 ( S.I. No. 59 of 1959 ), is being or has been imported for use in the manufacture of containers for the transport or storage of beer, 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 repay any such duty paid thereon at importation.

GIVEN under the Official Seal of the Government, this 26th day of May, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to enable the Revenue Commissioners to permit the duty free importation of aluminium materials used in the manufacture of containers intended for the transport or storage of beer.