S.I. No. 576/1935 - Emergency Imposition of Duties (No. 81) Order, 1935.

STATUTORY RULES AND ORDERS. 1935. No. 576.

EMERGENCY IMPOSITION OF DUTIES (No. 81) ORDER, 1935.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first mentioned duty either in addition to or in substitution for such other duty :

NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows :—

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 81) Order, 1935.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. A duty of customs at the rate of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied and paid on every of the following articles imported into Saorstát Eireann on or after the 12th day of October, 1935, that is to say:—

(a) any of the following articles made wholly or mainly of iron or steel or a combination of iron and steel that is to say :—

(i) laminated springs which are, in the opinion of the Revenue Commissioners, suitable for use as parts of vehicles, and

(ii) leaves which are, in the opinion of the Revenue Commissioners, component parts of any such laminated springs as are mentioned in the next preceding clause, and

(iii) axles, axle boxes, and axle arms (whether completely or partially manufactured) which are, in the opinion of the Revenue Commissioners, suitable for use as parts of vehicles other than bicycles, tricycles, wheeled vehicles ordinarily used for the transport of children, and mechanically propelled vehicles, and

(b) windscreens of any material which are, in the opinion of the Revenue Commissioners, suitable for use on vehicles, and

(c) component parts of such windscreens as are mentioned in the next preceding sub-paragraph.

4. The duty imposed by this Order on any article is in lieu of all other duties chargeable on such article.

5. Where a number of articles, collectively chargeable with the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 17 in the Fourth Schedule to that Act includes an article of a kind mentioned in paragraph 3 of this Order as chargeable with the duty imposed by this Order, such article shall be chargeable with the duty imposed by this Order and the value of such article shall not be reckoned in the computation of the total value on which the amount of the said duty imposed by the said section 12 is chargeable at the rate aforesaid on the said number of articles so collectively chargeable.

6. 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 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.

7. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 11th day of October, 1935.