S.I. No. 133/1960 - Imposition of Duties (No. 93) (Heels For Boots and Shoes) Order, 1960.


S.I. No. 133 of 1960.

IMPOSITION OF DUTIES (No. 93) (HEELS FOR BOOTS AND SHOES) ORDER, 1960.

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. 93) (Heels for Boots and Shoes) Order, 1960.

2. Section 15 of and the First Schedule to the Finance Act, 1938 (No. 25 of 1938), shall, as respects articles imported on or after the 5th day of July, 1960, have effect as if at reference number 11 in that Schedule—

(i) the following paragraph were substituted for paragraph (d) in the second column :

" (d) shaped heels or parts of heels made wholly or mainly of wood or artificial plastic material," and

(ii) the following were substituted for the matter in the third column :

" (a) on shaped heels or parts of heels made wholly or mainly of artificial plastic material—60%,

(b) on the other articles mentioned in the second column—whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say, 60% or three farthings the article " ;

(iii) the following were added at the end of the second provision in the fourth column, that is to say " except in so far as it is chargeable on shaped heels or parts of heels made wholly or mainly of artificial plastic material," and

(iv) the following provision were inserted in the fourth column, that is to say :

" 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 mentioned at this reference number, in so far as it is chargeable on shaped heels or parts of heels made wholly or mainly of artificial plastic material, as if those articles were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number were mentioned in the third column of the said Schedule opposite the mention of those 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 those 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 as aforesaid."

GIVEN under the Official Seal of the Government, this 28th day of June, 1960.

SEAN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE

The effect of this Order is to impose a Customs duty of 60% (full) 40% (Pref.—U.K. and Canada) on shaped heels made wholly or mainly of plastic material and parts of such heels.