S.I. No. 72/1961 - Imposition of Duties (No. 103) (Power-Driven Pumps) Order, 1961.


S.I. No. 72 of 1961.

IMPOSITION OF DUTIES (No. 103) (POWER-DRIVEN PUMPS) ORDER, 1961.

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. 103) (Power-driven Pumps) Order, 1961.

2. A duty of customs at the rate of an amount equal to fifty 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 13th day of April, 1961, that is to say—

(a) pumps which are designed to be power-driven, are for pumping liquids and have on the casing of the pumps either a suction inlet or a delivery outlet which exceeds three-eighths of an inch but does not exceed two inches in internal diameter, but excluding pumps which are shown to the satisfaction of the Revenue Commissioners to be—

(i) of a weight not exceeding four pounds, or

(ii) designed and constructed for incorporation in a machine or apparatus as an integral part thereof, or

(iii) designed for in-line insertion in a pipeline and not for mounting on a base, frame, stand, bracket or other similar support, or

(iv) made wholly or mainly of stainless steel or composed of parts of which all those that come into contact with the liquid being pumped are made of stainless steel, or

(v) made wholly or mainly of ceramic material, or

(vi) designed and constructed for use for the delivery of hydrocarbon oil to the fuel feed tanks of mechanically propelled vehicles,

(b) component parts, which are made wholly or mainly of metal other than stainless steel and are completely or partially manufactured, of pumps which are for pumping liquids,

(c) accessories of pumps for pumping liquids which are completely or partially manufactured and are either—

(i) pressure boosters (commonly known as jets, injectors or ejectors) or footvalves, of which the internal cross-sectional diameter of any opening does not exceed two inches, or

(ii) component parts of any article mentioned, as chargeable with duty, in clause (i) of this subparagraph which, in the case of component parts of footvalves, are bodies, poppets or strainers, and, in the case of component parts of pressure boosters, are either—

(I) bodies or venturi tubes, of which the internal cross-sectional diameter of any opening does not exceed two inches, or

(II) nozzles of which the weight is not less than one half of an ounce and does not exceed four ounces,

(d) assemblies which either—

(i) incorporate as a main feature an article mentioned, as chargeable with duty, in subparagraph (a) of this paragraph, or

(ii) consist essentially of articles, mentioned as chargeable with duty, in either or both of the immediately preceding subparagraphs of this paragraph, other than assemblies which—

(I) are pumps, or

(II) consist essentially of pumps.

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 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 the rate of an amount equal to thirty-three and one-third per cent. of the value of the article were specified inthe 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 this Order shall not be charged or levied on—

(a) an article liable to any other duty of customs, or

(b) an article which is a component part or accessory of a pump but is not a substantially complete pump and which is imported otherwise than with an article of the same kind.

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 6th day of April, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the imposition of a Customs duty of 50% (full) 331/3% (U.K. and Canada) ad valorem on certain power-driven pumps for pumping liquids and certain component parts and accessories of such pumps.