S.I. No. 31/1958 - Imposition of Duties (No. 15) (Woven Artificial Textile and Union Fabrics) Order, 1958.

S.I. No. 31 of 1958.

IMPOSITION OF DUTIES (NO. 15) (WOVEN ARTIFICIAL TEXTILE AND UNION FABRICS) 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. 15) (Woven Artificial Textile and Union Fabrics) Order, 1958.

2. The Emergency Imposition of Duties (No. 340) (Woven Artificial Textile and Union Fabrics) Order, 1954 ( S.I. No. 228 of 1954 ), shall, as respects articles imported on or after the 7th day of February, 1958, have effect as if—

(a) in paragraph 4 " two shillings and sixpence were substituted for " one shilling and threepence " (inserted by the Emergency Imposition of Duties (No. 351) (Woven Artificial Textile and Union Fabrics) Order, 1955 ( S.I. No. 131 of 1955 ) ) and " or the duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 24 in Part I of the First Schedule to that Act, as amended by section 15 of and reference number 5 in Part III of the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936), or the duty imposed by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned in paragraph (b) at reference number 13 in the First Schedule to that Act, as amended by the Emergency Imposition of Duties (No. 299) (Tarpaulins) Order, 1953 ( S.I. No. 57 of 1953 ), or the duty imposed by the Emergency Imposition of Duties (No. 365) (Plastic-coated Fabric) Order, 1956 ( S.I. No. 22 of 1956 ), or the duty imposed by the Emergency Imposition of Duties (No. 382) (Furnishing Fabrics) Order, 1956 ( S.I. No. 197 of 1956 ), which are not less than twelve inches in width " were substituted for " which are not less than twelve inches in width and are made wholly of synthetic or artificial textile or of a combination of any two or more of the following, that is to say, synthetic or artificial textile, cotton, flax, hemp, ramie, jute, wool, hair or silk " ;

(b) in paragraph 5—

(i) " which does not exceed fifty-six inches in width " were inserted after " tapestry " in subparagraph (c),

(ii) " which exceeds six shillings per square yard in value " were inserted after " is brocade " and " fifty-six inches " were substituted for " fifty-nine inches " in subparagraph (d),

(iii) subparagraph (e) were deleted,

(iv) " or terry towelling " were inserted after " ticken " (inserted by the Emergency Imposition of Duties (No. 361) (Woven Artificial Textile and Union Fabrics) Order, 1955 ( S.I. No. 252 of 1955 )) in subparagraph (h),

(v) " or terry towelling " were inserted after " ticken " (inserted by the Emergency Imposition of Duties (No. 361) (Woven Artificial Textile and Union Fabrics) Order, 1955) in paragraph (i),

(vi) " is not terry towelling," were inserted before " is made wholly " in subparagraph (j),

(vii) " twenty-six inches " were substituted for " twenty-five inches " and "six shillings " were substituted for " seven shillings and sixpence " in clause (i) of subparagraph (k),

(viii) " is embroidered or quilted " were substituted for " ribbed moire fabric, or is embroidered, quilted, Jacquard blistered or dobby-blistered " in clause (v) (inserted by the Emergency Imposition of Duties (No. 361) (Woven Artificial Textile and Union Fabrics) Order, 1955) of subparagraph (k),

(ix) clause (va) (inserted by the Emergency Imposition of Duties (No. 351) (Woven Artificial Textile and Union Fabrics) Order, 1955) of subparagraph (k) were deleted, and

(x) the following clause were substituted for clause (vi) of subparagraph (k), namely :

" (vi) is a cloth containing not less than thirty-three and one-third per cent. by weight of rubber other than cloth in the nature of tarpaulin or is leather cloth, oil cloth or Holland blind cloth or is dyed book cloth other than book muslin or buckram ;",

(c) in paragraph 11 " one shilling and eightpence " were substituted for " tenpence " in clause (ii) (inserted by the Emergency Imposition of Duties (No. 351) (Woven Artificial Textile and Union Fabrics) Order, 1955) of subparagraph (a), and

(d) the following paragraph were inserted, namely :

14. 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 specified in paragraph 4 of this Order on payment of the duty imposed by this Order at the rate which obtained immediately before the 7th day of February, 1958, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 9th day of March, 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 7th day of February, 1958, and

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

GIVEN under the Official Seal of the Government, this 31st day of January, 1958.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order increases the rate of duty on artificial and synthetic fabrics costing more than 1/3 per sq. yard to 2/6 (full) 1/8 (preferential U.K. and Canada) and makes certain terry towelling containing rayon subject to duty. It also removes the exemption from duty for moire fabrics, dobby and Jacquard blistered fabrics and corset coutil and amends the exemption from duty for tapestry, brocades, tie silk and treated fabrics.