1. HomeBaile
  2. Statutory InstrumentsIonstraimí Reachtúla
  3. 1948
  4. S.I. No. 241/1948 - Emergency Imposition of Duties (No. 233) Order, 1948.

S.I. No. 241/1948 - Emergency Imposition of Duties (No. 233) Order, 1948.

S.I. No. 241 of 1948.

EMERGENCY IMPOSITION OF DUTIES (No. 233) ORDER, 1948.

The Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 233) Order, 1948.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. A duty of customs at the rate of an amount equal to fifty per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 10th day of July, 1948 :—

(a) malt extract, and

(b) preparations of malt extract and fish liver oil.

4. Section 8 of the Finance Act, 1919, shall apply to the duty imposed by Article 3 of this Order with the substitution of " the area of application of the Acts of the Oireachtas " for " Great Britain and Ireland " and as though the articles were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

5. Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any article chargeable with the duty imposed by Article 3 of this Order, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods so as to render such goods or any proportion thereof chargeable with the duty.

6. The duty imposed by Article 3 of this Order is in addition to any duty which may be chargeable in respect of any spirits contained in or used in the preparation of the article.

7. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise a particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by Article 3 of this Order any articles chargeable with the duty or, in the case of any such articles already imported, to take delivery thereof without payment of the duty, either, as the Revenue Commissioners think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with the United Kingdom) Act, 1938 (No. 12 of 1938).

8. Section 22 of the Finance Act, 1932 (No. 20 of 1932), (which imposes customs duty on certain packages), is hereby amended in respect of articles imported on or after the 10th day of July, 1948, by inserting in paragraph (f) of subsection (8), after the word "drinks," the words " other than malt extract and preparations of malt extract and fish liver oil," in lieu of the words inserted by section 13 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and the Third Schedule to that Act.

9. The duty imposed by Article 3 of this Order is hereby placed under the care and management of the Revenue Commissioners.

GIVEN under the Official Seal of the Government, this 6th day of July, 1948.

(Signed) JOHN A. COSTELLO,

Taoiseach.