Finance Act, 1932

Exemptions from duties on woven tissues.

34.—(1) The following provisions shall have effect in relation to the duties to which this section applies, that is to say:—

(a) the said duties shall not be chargeable or leviable on any woven tissue made wholly or partly of wool or worsted which is imported into Saorstát Eireann after the 18th day of May, 1932, and at importation forms part of a composite cloth which or any part of which has, before importation, been subjected to the process of proofing;

(b) whenever the Minister for Finance after consultation with the Minister for Industry and Commerce is satisfied that any woven tissue made wholly or partly of wool or worsted is required to be imported into Saorstát Eireann by a manufacturer of hats and caps for use in the manufacture in Saorstát Eireann of hats and caps or either of them, the Revenue Commissioners may authorise by licence such manufacturer, subject to compliance with such conditions as they may think fit to specify in such licence, to import without payment of the said duties woven tissue made wholly or partly of wool or worsted or any particular class or classes of such woven tissue, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as the Revenue Commissioners shall think fit to specify in such licence;

(c) whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this provision, would be liable to any of the said duties either—

(i) is of the nature of blanketing or felt and is suitable for and intended solely for use in an industrial process other than the manufacture of blankets, rugs, personal clothing, or wearing apparel, or

(ii) is blanketing imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such blanketing to such importer for use in such manufacture,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to prescribe, permit such woven tissue to be imported without payment of any of the said duties.

(2) Any duty which has been paid before the passing of this Act and is, by virtue of this section, not chargeable shall be repaid.

(3) This section applies to the following duties, that is to say:—

(a) the duty on woven tissue made wholly or partly of wool or worsted chargeable under section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), as amended by subsequent enactments;

(b) the said duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931);

(c) any duty imposed in lieu of the duties mentioned in the foregoing paragraphs of this sub-section by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932;

(d) any duty on any woven tissue made wholly or partly of wool or worsted imposed under the Customs Duties (Provisional Imposition) Act, 1931 , or by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932.