S.I. No. 191/1956 - Emergency Imposition of Duties (No. 381) (Saws And) Saw Blades) Order, 1956.

S.I. No. 191 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 381) (SAWS AND) SAW BLADES) ORDER, 1956.

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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 381) (Saws and Saw Blades) Order, 1956.

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

3. The Emergency Imposition of Duties (No. 261) Order, 1951 ( S.I. No. 133 of 1951 ), shall, as respects articles imported on or after the 13th day of July, 1956, have effect as if—

(i) in paragraph 3, subparagraph (a) and (b) were deleted and the following were substituted therefor :

" (a) hand-operated saws and frames and toothed blades therefor, excluding hacksaws and frames and blades therefor,

(b) toothed blades for machine operated saws, excluding hacksaw blades,

(c) shaped blanks (whether toothed or untoothed) for hand-operated sawblades, imported in a ground or glazed condition,

(d) toothed shaped blanks for hand-operated saw blades, imported in an unground and unglazed condition, and

(e) hacksaws and hacksaw blades.",

(ii) the following paragraph were inserted after paragraph 3 :

" 3A. The duty imposed by this Order shall not be charged or levied on any articles which are—

(a) surgical saws or frames or blades therefor

(b) fretsaws or frames or blades therefor

(c) chain saws, or

(d) hacksaw blades which are legs than eight inches or more than twenty-four inches in length or are less than three-eighths of one inch or more than two inches in width.",

(iii) paragraph 4 were deleted and the following were substituted therefor :

" 4. The duty imposed by this Order shall be charged, levied and paid—

(a) as respects the articles mentioned in subparagraphs (a), (b), (c) and (d) of paragraph 3 of this Order, at the rate of nine shillings the article plus an amount equal to seventy-five per cent. of the value of the article, and

(b) as respects the articles mentioned in subparagraph (e) of paragraph 3 of this Order, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :

(i) the rate of sixpence the article, or

(ii) the rate of an amount equal to seventy-five per cent. of the value of the article.", and

(iv) in paragraph 6, subparagraph (a) were deleted and the following were substituted therefor :

" (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 the said 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 six shillings the article plus an amount equal to fifty per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention, in the said second column, of the articles mentioned in subparagraphs (a), (b), (c) and (d) of paragraph 3 of this Order, and a rate were specified in the said fourth column of the said Schedule opposite the mention in the said second column of the articles mentioned in subparagraph (e) of paragraph 3 of this Order equal to whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :

(i) the rate of four pence the article, or

(ii) the rate of an amount equal to fifty per cent. of the value of the article ; "

GIVEN under the Official Seal of the Government, this 6th day of July, 1956.

(Signed) JOHN A. COSTELLO,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes an additional Customs duty of 9/- (full) 6/- (preferential United Kingdom and Canada) the article on hand-operated saws and toothed blades for hand and machine operated saws. It also extends the duty to shaped blanks and certain frames for hand operated saws.