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S.I. No. 202/1960 - Imposition of Duties (No. 98) (Structural Iron and Steel Manufactures Order, 1960.

S.I. No. 202 of 1960.

IMPOSITION OF DUTIES (No. 98) (STRUCTURAL IRON AND STEEL MANUFACTURES 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. 98) (Structural Iron and Steel Manufactures) Order, 1960.

2. The duty of customs imposed by section 11 of and mentioned at reference number 4 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932) shall, as respects articles imported on or after the 4th day of October, 1960, have effect as if—

(i) subsection (2) of the said section 11 did not apply in relation to that duty,

(ii) the following paragraphs were substituted for the paragraph in the second column of that Schedule at that reference number, namely:

"(a) Articles of iron or steel of a kind commonly used in the construction of a building which are bars, rods, angles, shapes or sections (other than tubes, tubing, pipes or piping) and which are drilled, punched or otherwise worked.

(b) Assemblies consisting essentially of any of the articles mentioned, as chargeable with duty, in paragraph (a).

(c) Assemblies of a kind commonly used in the construction of a building and consisting essentially of tubes, tubing, pipes or piping of iron or steel the greatest cross-sectional dimension of which is not less than one and one-quarter inches."

(iii) "331/3%" were deleted in the fourth column of that Schedule at that reference number, and

(iv) the following provisions were inserted in the fifth column of that Schedule at that reference number, namely:

"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 as if the articles chargeable with that duty 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 the said articles in the said second column, and the rate of an amount equal to thirty-three and one-third 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 as aforesaid.

The duty mentioned at this reference number shall not be charged or levied on articles chargeable with any other duty of customs."

GIVEN under the Official Seal of the Government, this 27th day of September, 1960.

SEÁN MAC ENTEE,

Tánaiste.

EXPLANATORY NOTE.

This Order provides for the extension of the scope of the Customs duty of 50% (full) 331/3% (U.K. and Canada) ad valorem on certain articles of fabricated structural iron or steel to certain additional articles including assemblies.