S.I. No. 302/1936 - Emergency Imposition of Duties (No. 111) Order, 1936.

STATUTORY RULES AND ORDERS, 1936. No. 302.

EMERGENCY IMPOSITION OF DUTIES (No. 111) ORDER, 1936.

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 as the Emergency Imposition of Duties (No. 111) Order, 1936.

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 twenty 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 31st day of October, 1936, that is to say:—

(a) articles of any of the following descriptions which, in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for use in relation to textile materials or articles made of textile materials, that is to say:—

(i) pressing machines, excluding machines which press by means of rollers, and

(ii) washing machines, excluding machines which, in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for domestic or household use, and

(iii) drying cabinets and drying machines, and

(b) component parts of any of the articles mentioned in the foregoing sub-paragraph (a) as chargeable with duty.

4. 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 my think fit to impose, to import without payment of the duty imposed by this Order any article 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.

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

DUBLIN.

This 30th day of October, 1936.