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S.I. No. 235/1958 - Imposition of Duties (No. 50) (Cast Iron Baths) Order, 1958.

S.I. No. 235 of 1958.

IMPOSITION OF DUTIES (No. 50) (CAST IRON BATHS) 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. 50) (Cast Iron Baths) Order, 1958.

2. A duty of customs at the rate appropriate in accordance with the next following paragraph of this Order shall be charged, levied and paid on each of the following articles imported on or after the 5th day of December, 1958, that is to say, baths made wholly or mainly of cast iron which are of an overall length of four feet nine inches or more and which are suitable for human use and are designed and constructed for installation as fixtures in houses or other buildings.

3. The duty imposed by this Order shall be charged, levied and paid at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :

(a) the rate of nine pounds the article,

(b) the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article.

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 a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column 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 six pounds the article,

(ii) the rate of an amount equal to twenty-five per cent. of the value of the article ;

(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. 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).

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 articles chargeable with the duty imposed by this Order on payment of that duty at a rate equivalent to the rate which obtained immediately before the 5th day of December, 1958, in respect of the duty chargeable thereon immediately before that date, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 5th day of January, 1959

(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 5th day of December, 1958, and

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

7. The duty imposed by the Emergency Imposition of Duties (No. 264) (Cast Iron Baths) Order, 1951 ( S.I. No. 313 of 1951 ), shall, as respects articles imported on or after the 5th day of December, 1958, be terminated.

8. 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 28th day of November, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for a minimum specific duty of £9 (full) £6 (U.K. and Canada) per bath on cast-iron baths.