S.I. No. 267/1961 - Imposition of Duties (No. 120) (Umbrellas) Order, 1961.

S.I. No. 267 of 1961.

IMPOSITION OF DUTIES (No. 120) (UMBRELLAS) 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), hereby order as follows:—

1. This Order may be cited as the Imposition of Duties (No. 120) (Umbrellas) Order, 1961.

2. The duty of customs imposed by the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ), and mentioned at reference number 5 in Part I of the Schedule to that Order, is hereby varied—

(a) as respects umbrellas imported on or after the 5th day of December, 1961, and each rib of which exceeds nine inches in length but does not exceed fifteen and one-half inches in length, as if—

"Whichever of the following rates produces in each particular case the greater amount of duty, that is to say, 37½% or five shillings the article."

were substituted for "37½%" in the third column of the said Part I at the said reference number 5, and

(b) as respects umbrellas imported on or after the said 5th day of December, 1961, and each rib of which exceeds fifteen and one-half inches in length, as if—

"Whichever of the following rates produces in each particular case the greater amount of duty, that is to say, 37½% or ten shillings the article."

were substituted for "37½%" in the said third column of the said Part at the said reference number.

3. Notwithstanding clause (b) of subparagraph (1) of paragraph 3 of the said Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951, the duty imposed by that Order shall be charged, levied and paid on component parts of umbrellas of the kind mentioned in paragraph 2 of this Order imported on or after the 5th day of December, 1961, at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article.

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 may think fit to impose, to import any article mentioned in paragraph 2 of this Order on payment of the duty imposed thereon by the said Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951, at the rate which obtained immediately before the 5th day of December, 1961.

GIVEN under the Official Seal of the Government, this 28th day of November, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

This Order amends the duty on umbrellas to provide for minimum specific duties of 5/- (Full), 3s. 4d. (preferential—U.K. and Canada) on umbrellas with a rib not less than 9 inches nor more than 15½ inches in length and 10/- (Full), 6s. 8d. (preferential—U.K. and Canada) on umbrellas with rib lengths of more than 15½ inches.