S.I. No. 183/1958 - Imposition of Duties (No. 39) (Bandages and Bandaging Material) Order, 1958.

S.I. No. 183 of 1958.

IMPOSITION OF DUTIES (No. 39) (BANDAGES AND BANDAGING MATERIAL) ORDER, 1958.

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. 39) (Bandages and Bandaging Material) Order, 1958.

2. A duty of customs at the rate of an amount equal to fifty per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 2nd day of September, 1958, that is to say :

(a) bandages and medical or surgical dressings,

(b) lint, and

(c) woven piece goods not exceeding twelve inches in width which are suitable for use in the manufacture of—

(i) bandages,

(ii) medical or surgical dressings, or

(iii) absorbent sanitary pads.

3. The following statutory provisions shall apply and have effect in the manner herinafter mentioned that is to say :

(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 that 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 an amount equal to thirty-three and one-third per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purposes of the said section 6 as applied as aforesaid.

4. The duty imposed by this Order shall not be charged or levied on elastic bandages, elastic bandaging material, adhesive bandages, adhesive bandaging material or on articles of any of the following descriptions which are designed and intended to be worn inside a boot or shoe for the purpose of relieving or correcting affections or deformities of the foot, that is to say :

(a) soles,

(b) supports,

(c) chiropodists' pads.

5. The duty imposed by this Order shall not be charged or levied on any articles chargeable with the duty imposed by subsection (2) of section 3 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

6. None of the following duties, namely—

(a) the duty imposed by the Emergency Imposition of Duties (No. 202) Order, 1939 ( S. R. & O. No. 289 of 1939 ),

(b) the duty imposed by section 9 of and mentioned at reference number 9 in the First Schedule to the Finance Act, 1940 (No. 14 of 1940),

(c) the duty imposed by the Emergency Imposition of Duties (No. 242) Order, 1949 ( S.I. No. 194 of 1949 ),

(d) the duty imposed by the Emergency Imposition of Duties (No. 300) (Woven Cotton Piece Goods) Order, 1953 ( S.I. No. 66 of 1953 ), and

(e) the duty imposed by the Emergency Imposition of Duties (No. 366) (Knitted Fabric) Order, 1956 ( S.I. No. 32 of 1956 ),

shall be charged or levied on any article chargeable with the duty imposed by this Order.

7. The duty imposed by section 10 of and mentioned at reference number 3 in the First Schedule to the Finance Act, 1935 (No. 28 of 1935), shall, as respects articles imported on or after the 2nd day of September, 1958, be terminated.

8. Section 9 of and the First Schedule to the Finance Act, 1940 (No. 14 of 1940), shall as respects articles imported on or after the 2nd day of September, 1958, have effect as if—

(i) in paragraph (b) in the second column of that Schedule at reference number 9—

"(vii) wadding dressings,

(viii) splint padding,"

were deleted, and

(ii) in the fourth column of that Schedule at that reference number

"(b) the duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935) and mentioned at reference number 3 in the First Schedule to that Act,"

were deleted.

9. 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 without payment of the duty imposed by this Order any articles chargeable with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of such 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).

10. 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 26th day of August, 1958.

ÉAMON DE VALERA,

Taoiseach.

EXPLANATORY NOTE.

This Order reimposes a customs duty at the rate of 50% (full) 33 1/3% (preferential—U.K. and Canada) ad valorem on cotton bandages and bandaging material and extends its scope to include bandages and bandaging material of materials other than cotton, lint and medical and surgical dressings.