Finance Act, 1935

SECOND SCHEDULE.

FURTHER CUSTOMS DUTIES.

Part I.

Ref. No.

Description of Article Liable to Duty

Rate of Duty

1

Asphalt, bitumen, pitch, and tar of all kinds, whether imported in crude form or after treatment or preparation, and also mixtures of any two or more of those substances.

Per cwt. 3d.

2

Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is linoleum.

Per sq. yard 6d.

3

Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is oilcloth.

Per sq. yard.2d

4

Articles made wholly or mainly of asbestos.

Per cwt.1/-

5

Starch and dextrin.

Per cwt.3/-

6

Rice, rice flour, and rice meal, excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk.

Per cwt.2/-

7

Tiles and slabs of all kinds made wholly or partly of clay, earthenware, or cement, and not otherwise liable to duty.

Per cwt.5/-

8

Roofing slates

Per cwt.5/-

9

(a) Wool;

Per cental of 100 lbs 10/-

(b) wool waste, other than flock.

10

Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware.

Per cwt. 9d.

11

Grapes.

Per lb. 1d.

12

Dried peas.

Per lb. ½ d.

Part II.

13

Glass of all kinds imported in sheets or strips, whether flat or bent, curved or otherwise shaped.

10%

14

Glassware (not otherwise liable to duty and not containing any goods at importation) which, in the opinion of the Revenue Commissioners, is suitable for domestic or household use or ornament.

10%

15

Paper without any matter or design printed thereon.

5%

16

Paper which has a design or pattern printed thereon and is, in the opinion of the Revenue Commissioners, primarily suitable for use as wall-paper.

5%

17

Empty glass bottles and empty glass jars not otherwise liable to duty, excluding glass bottles and jars which, in the opinion of the Revenue Commissioners, are primarily suitable for laboratory use.

10%