S.I. No. 75/1954 - Emergency Imposition of Duties (No. 326) (Beer) Order, 1954.

S.I. No. 75 of 1954.

EMERGENCY IMPOSITION OF DUTIES (NO. 326) (BEER) ORDER, 1954.

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. 326) (Beer) Order, 1954.

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

3. In this Order " the Act of 1952 " means the Finance Act, 1952 (No. 14 of 1952.)

4.—(1) The duty of customs imposed by subsection (1) of section 9 of the Act of 1952 shall, in respect of mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character chargeable with that duty, be charged, levied and paid, as on and from the date of this Order, at the following rates—

(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—thirty-seven pounds ;

(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—forty-three pounds, eight shillings.

(2) The duty of customs imposed by subsection (2) of section 9 of the Act of 1952 shall, in respect of beer of any description (other than beer chargeable with the duty imposed by subsection (1) of the said section) chargeable with that duty, be charged, levied and paid, as on and from the date of this Order, at the rate of nine pounds, five shillings for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by paragraph (1) or (2) of this Article has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, four shillings and nine pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with duty at the rate provided by paragraph (2) of this Article or in the case of beer on which drawback under paragraph (3) of this Article is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said paragraph (2) or in the said paragraph (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this Article refers.

5.—(1) The duty of excise imposed by section 10 of the Act of 1952 shall, in respect of beer chargeable with that duty, be charged, levied and paid, as on and from the date of this Order, at the rate of nine pounds, four shillings and six pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by paragraph (1) of this Article has been paid a drawback calculated according to the original specific gravity of such beer, at the rate of nine pounds, four shillings and nine pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.

(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant paragraph of this Article, the duty chargeable or the drawback payable (as the case may be) in pursuance of this Article shall be varied proportionately.

GIVEN under the Official Seal of the Government, this 22nd day of April, 1954.

ÉAMON DE VALÉRA,

Taoiseach.