Finance Act, 1932

Exemption from duty on sugar glucose, etc.

40.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any goods chargeable with any of the duties imposed by section 21 of the Finance Act, 1928 (No. 11 of 1928), or the duty imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), as amended by this Act are required to be imported by a person engaged in the business of tanning leather in Saorstát Eireann for use in that business in Saorstát Eireann, and are not obtainable or likely to be obtainable in Saorstát Eireann, the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duties or any of them the said goods 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.