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S.I. No. 403/1941 - Emergency Imposition of Duties (No. 221) Order, 1941.

STATUTORY RULES AND ORDERS. 1941. No. 403.

EMERGENCY IMPOSITION OF DUTIES (No. 221) ORDER, 1941.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government may, if and whenever they think proper, do by order all or any of certain things and among others vary in any manner or respect whatsoever, in regard to goods imported into Ireland on or after a specified day, any customs duty in force at the passing of the said Act or imposed by any Act passed or order made after the passing of the said Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty :

NOW, the Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, do hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 221) Order, 1941.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. The duty of customs imposed by section 9 of the Finance Act, 1940 (No. 14 of 1940), and mentioned at reference number 9 in the First Schedule to that Act (being a duty on cotton wool and certain other substances) shall not be charged or levied on any material or article imported on or after the 3rd day of September, 1941, which is shown to the satisfaction of the Revenue Commissioners—

(a) to contain boric acid to an extent not less than fifteen per cent. by weight, or

(b) to have treated with oleoresin of capsicum in accordance with the standards prescribed by the British Pharmaceutical Codex for the time being in force, or

(c) to have been treated with any medicament, other than boric acid or oleoresin of capsicum, and to form a single consignment which does not exceed fourteen pounds in weight and is consigned to one person only.

4. The provision contained in the fourth column at reference number 9 in the First Schedule to the Finance Act, 1940 (No. 14 of 1940), to the effect that the duty mentioned at that reference number shall not be charged or levied on any material or article which has been medicated shall not apply or have effect in relation to any material or article imported on or after the 3rd day of September, 1941.

Given under the Official Seal of the Government, this 2nd day of September, 1941.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.