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S.I. No. 305/1949 - Emergency Imposition of Duties (No. 247) Order, 1949.

S.I. No. 305 of 1949.

EMERGENCY IMPOSITION OF DUTIES (No. 247) ORDER, 1949.

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. 247) Order, 1949.

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

3. A duty of customs shall be charged, levied and paid at the rate of thirty-seven and one-half per cent. of the value of the article on each of the following articles imported on or after the 30th day of November, 1949, that is to say, all elastic (other than elastic cord) which is imported in the piece or in lengths and is covered with or contains textile material and exceeds one inch in width but does not exceed two inches in width and which is not knitted.

4. (1) Section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply to the duty imposed by this Order as if articles chargeable with the duty were mentioned in the second column of the First Schedule to that 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 twenty-five per cent of the value of the articles were specified in the fourth column of the said Schedule opposite the mention of the said articles in the second column.

(2) Section 16 of the said Act and the regulations made thereunder shall apply for the purpose of the said section 6 as applied by this Article.

5. 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 think fit to impose, to import without payment of the duty imposed by this Order any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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).

6. 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 25th day of November, 1949.

(Signed) JOHN A. COSTELLO,

Taoiseach.