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S.I. No. 201/1958 - Imposition of Duties (No. 45) (Spectacles) Order, 1958.

S.I. No. 201 of 1958.

IMPOSITION OF DUTIES (No. 45) (SPECTACLES) 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. 45) (Spectacles) Order, 1958.

2. Section 1 of and the First Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), shall, as respects articles imported on or after the 7th day of October, 1958, have effect as if—

(i) the following paragraphs were substituted for the paragraphs in the second column of that Schedule at reference number 5, namely :

"(a) Spectacles and similar articles for corrective, protective or other use,

(b) frames or mounts made wholly or partly of artificial plastic material which are suitable for use as parts of the articles mentioned, as chargeable with duty, in subparagraph (a) at this reference number,

(c) component parts (other than lenses or filters) made wholly or partly of artificial plastic material of articles mentioned, as chargeable with duty, in subparagraph (a) at this reference number,

(d) lenses of which the greatest diameter does not exceed forty-eight millimetres and which are suitable for use in corrective spectacles ", and

(ii) the following provision were inserted in the fifth column of that Schedule at that reference number, namely :

" Whenever the Revenue Commissioners are satisfied in respect of any article which is a spectacle frame, ormount or component part thereof that the quantity of artificial plastic material contained in the article forms only an inconsiderable part of the whole of such article, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty mentioned at this reference number."

GIVEN under the Official Seal of the Government, this 30th day of September, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to extend the scope of the customs duty of 50 % (full) 33 1/3 % (preferential) ad valorem on spectacles, etc.