S.I. No. 42/1959 - Imposition of Duties (No. 58) (Hoods and Shapes For Hats) Order, 1959.


S.I. No. 42 of 1959.

IMPOSITION OF DUTIES (No. 58) (HOODS AND SHAPES FOR HATS) ORDER, 1959.

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. 58) (Hoods and Shapes for Hats) Order, 1959.

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 20th day of March, 1959, that is to say, hoods and shapes which are made wholly or mainly of fur felt, are for the manufacture of hats and require, for the purpose of such manufacture, to be blocked, shaped or cut and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping or cutting represents a substantial portion of the process of manufacture.

3. 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 the said 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 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 purpose of the said section 6 as applied by this paragraph.

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 duty imposed by the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ), shall not be charged or levied on any article chargeable with the duty imposed by this Order.

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 13th day of March, 1959.

ÉAMON DE VALÉRA,

EXPLANATORY NOTE.

This Order imposes a Customs duty of 60 per cent. (full), 40 per cent. (preferential U.K. and Canada), ad valorem, on fur felt hoods or shapes for the manufacture of hats.