S.I. No. 218/1958 - Imposition of Duties (No. 48) (Electric Motors) Order, 1958.

S.I. No. 218 of 1958.

IMPOSITION OF DUTIES (No. 48) (ELECTRIC MOTORS) 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. 48) (Electric Motors) Order, 1958.

2. A duty of customs at the rate of an amount equal to sixty 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 7th day of November, 1958, namely :

(a) electric motors of not less than one-sixth of one horse power which are completely or substantially manufactured,

(b) component parts, which are completely or substantially manufactured, of articles mentioned, as chargeable with duty, in subparagraph (a) of this paragraph which are—

(i) end-shields or end-covers of not less than one half of one pound and not more than sixteen pounds in weight,

(ii) fan cowls or covers of not less than one pound and not more than seventeen pounds in weight,

(iii) casings, frames or housings of not less than one half of one pound and not more than fifty-six pounds in weight,

(iv) stators of not less than one pound and not more than forty-eight pounds in weight,

(v) rotors of not less than one pound and not more than fifty-six pounds in weight,

(vi) shafts of not less than one pound and not more than seventeen pounds in weight,

(vii) magnetic laminations or stampings,

(viii) coils made of hanks of wire, or

(ix) assemblies which include one or more of the articles mentioned, as chargeable with duty, in the preceding clauses of this subparagraph.

3. The duty imposed by this Order shall not be charged or levied on electric motors, whether completely or substantially assembled, which are shown to the satisfaction of the Revenue Commissioners—

(i) to be designed and constructed for incorporation as an integral part of any machine or apparatus,

(ii) to be parts of tools or other appliances,

(iii) to exceed seventeen horse power,

(iv) to exceed twelve horse power when running at speeds not exceeding one thousand five hundred revolutions per minute,

(v) to exceed eight and one-half horse power when running at speeds not exceeding one thousand revolutions per minute, or

(vi) to exceed six horse power when running at speeds not exceeding seven hundred and fifty revolutions per minute.

4. 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).

5. 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 mentionedin 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 forty 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 by this paragraph.

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 31st day of October, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a Customs duty of 60% (full) 40% (U.K. and Canada) ad valorem on certain electric motors and certain component parts thereof.