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S.I. No. 189/1958 - Imposition of Duties (No. 41) (Cast Iron Pipe Connections) Order, 1958.

S.I. No. 189 of 1958.

IMPOSITION OF DUTIES (No. 41) (CAST IRON PIPE CONNECTIONS) 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. 41) (Cast Iron Pipe Connections) 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 16th day of September, 1958, that is to say :

(a) connections (whether completely or partially manufactured) which are made wholly or mainly of cast-iron and are of a kind suitable for use in relation to underground gas-pipes, underground water-pipes or underground sewage-pipes and are, at every opening, of an internal diameter of not less than one and one-half inches and not more than forty inches,

(b) component parts which are made wholly or mainly of cast-iron of any article mentioned in the foregoing subparagraph and chargeable with the duty imposed by this Order.

3. 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 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).

4. The following statutory provisions shall apply and have effect in the manner hereinafter 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 purpose of the said section 6 as applied by this paragraph.

5. Subject to paragraph 6 of this Order, the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 6 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty imposed by this Order.

6. 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 chargeable with the duty imposed by this Order and which, apart from paragraph 5 of this Order, would be chargeable with the duty, imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 6 in the First Schedule to that Act, on payment of the latter duty, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce, on, or before the 17th day of October, 1958,

(b) It is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 16th day of September, 1958, and

(c) the period of validity of any such licence does not exceed three months,

7. 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 9th day of September, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to extend the scope of the Customs duty on certain cast iron pipe connections to connections which have an internal diameter between 1½" and 40" and to amend the rate of duty from 40% (flat) ad valorem to 50% (full) 331/3% (U.K. and Canada) ad valorem.