S.I. No. 109/1958 - Imposition of Duties (No. 29) (Abrasives) Order, 1958.


S.I. No. 109 of 1958.

IMPOSITION OF DUTIES (No. 29) (ABRASIVES) ORDER, 1958.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 29) (Abrasives) Order, 1958.

2. The Emergency Imposition of Duties (No. 260) Order, 1951 ( S.I. No. 100 of 1951 ), shall, as respects articles imported on or after the 16th day of May, 1958, have effect as if the following paragraph were substituted for paragraph 3, namely:

" 3. A duty of customs at the rate of an amount equal to forty-five per cent. of the value of the article shall be charged, levied and paid on each of the following articles, that is to say, abrasives which consist of abrasive powder or grain on a base of—

(a) paper,

(b) paperboard,

(c) cloth,

(d) vulcanised fibre, or

(e) any combination of the materials mentioned in the foregoing subparagraphs,

imported in sheets, rolls or coils or in the form of belts or discs but excluding any such abrasives, other than abrasive powder or grain on a base of vulcanised fibre, which have been waterproofed.".

GIVEN under the Official Seal of the Government, this 9th day of May, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order extends the scope of the customs duty of 45% (full) 30% (preferential—U.K. and Canada) ad valorem on abrasives to include resin bond discs.