S.I. No. 184/1962 - Imposition of Duties (No. 127) (Miscellaneous Customs Duties) Order, 1962.

S.I. No. 184 of 1962.

IMPOSITION OF DUTIES (NO. 127) (MISCELLANEOUS CUSTOMS DUTIES) ORDER, 1962.

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. 127) (Miscellaneous Customs Duties) Order, 1962.

2. This Order shall have effect as respects articles imported on or after the 6th day of November, 1962.

3.—(1) In this Order " the Principal Order " means the Imposition of Duties (No. 114) (Miscellaneous Customs Duties) Order, 1961 ( S.I. No. 164 of 1961 ).

(2) In this Order references to an Order shall be construed as references to that Order as amended by any subsequent Order.

4. The Principal Order is hereby amended—

(i) by the insertion in paragraph 8 after " laminated springs of " and leaves therefor ";

(ii) by the substitution in subparagraph (a) of paragraph 9 for " commercial vehicle bodies " of " commercial vehicle chassis, omnibus chassis, body shells which are completely or substantially assembled for omnibuses and which seat not less than ten and not more than sixteen persons including the driver, omnibus body balloons, complete unused omnibuses for the carriage of not less than ten and not more than sixteen persons including the driver, bodies for motor cars for the carriage of up to seven persons including the driver, motor car body shells which are completely or substantially assembled ";

(iii) by the insertion after subparagraph (a) of paragraph 9 of the following subparagraph:

" (aa) Subparagraph (a) of this paragraph shall not apply in relation to—

(i) completely assembled motor cars which have been manufactured in the United Kingdom or Canada and are of a value of not less than £1,300 and are suitable only for the carriage of persons or of persons and their personal luggage and are shown to the satisfaction of the Revenue Commissioners to be of a type which is ordinarily kept for the personal use of the owner and members of his family or household, or

(ii) motor bicycles and chassis therefor, motor tricycles and chassis, bodies, body-shells and body balloons therefor ".;

(iv) by the insertion after " amended " in the second column of the Schedule at reference number 3 of, " including those which are combined by adhesion with a layer or layers of expanded foam or sponge material either of natural rubber or of synthetic material";

(v) by the insertion of the following paragraphs after paragraph 10 :

" 10A. Notwithstanding subparagraph (5) of paragraph 3 of this Order, a duty of customs imposed by this Order shall not be charged on articles, other than moquette or plush exceeding eight ounces but not exceeding twenty-four ounces in weight per square yard, which are shown to the satisfaction of the Revenue Commissioners to be imported for one or more of the following purposes and for no other purpose, that is to say :

(a) the upholstering or the covering of furniture,

(b) the manufacture of curtains, or

(c) the upholstering of vehicles.

10B. The duty of customs imposed by the Emergency Imposition of Duties (No. 340) Order, 1954, ( S.I. No. 228 of 1954 ), as amended, shall not be charged or levied on articles chargeable with a duty imposed by this Order and mentioned at reference number 2 or reference number 3 of the Schedule to this Order."

5. Where tyres and inner tubes for motor vehicles are imported at the same time as and form part of a complete or substantially complete aggregate of parts for a motor vehicle or motor vehicle chassis, motor vehicle duty shall, in lieu of being charged, levied and paid at the compounded rate on the said tyres and tubes, be charged, levied and paid thereon at the rate specified in subparagraph (b) of paragraph 9 of the Principal Order, and the value of the said tyres and inner tubes shall not be reckoned in the computation of the total value of the articles on which duty at the compounded rate is chargeable.

6. For the purposes of paragraph 9 of the Principal Order " body balloon " means an assembly consisting of the back part of a body and any part or parts of a side or sides or of the roof or of both a side or sides and the roof.

7. Paragraph 6 of the Imposition of Duties (No. 105) (Motor Vehicles) Order, 1961 ( S.I. No. 78 of 1961 ), is hereby amended by the insertion in subparagraph (d) after " a motor vehicle " of " but not being a tyre or inner tube suitable for motor tractors which are designed and constructed for use for agricultural purpose ".

8. Paragraph 10 of the Principal order is hereby amended—

(i) by the substitution for " commercial vehicle bodies " of " commercial vehicle chassis, omnibus chassis, body shells which are completely or substantially assembled for omnibuses and which seat not less than ten and not more than sixteen persons including the driver, omnibus body balloons, complete unused omnibuses for the carriage of not less than ten and not more than sixteen persons including the driver, bodies for motor cars for the carriage of up to seven persons including the driver, motor car body shells which are completely or substantially assembled ";

(ii) by the insertion after " laminated springs " of " and leaves therefor ".

GIVEN under the Official Seal of the Government, this 30th day of October, 1962.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the amendment of Imposition of Duties (No. 114) (Miscellaneous Customs Duties) Order, 1961, which imposed or increased Customs duties on certain goods subject to import quota or other licensing restrictions. Arrangements have been made, similar to those made in the case of the original Order, to ensure that, while the quantitative restrictions continue, the holders of quota licences will be allowed to import the goods free of duty, where there has been no duty heretofore, and at the old rate of duty where the Order increases a duty.