S.I. No. 187/1958 - Imposition of Duties (No. 40) (Flavouring Essences) Order, 1958.

S.I. No. 187 of 1958.

IMPOSITION OF DUTIES (No. 40) (FLAVOURING ESSENCES) 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. 40) (Flavouring Essences) Order, 1958.

2. Section 8 of and the First Schedule to the Finance Act, 1939 (No. 18 of 1939), shall, as respects articles imported on or after the 9th day of September, 1958, have effect as if—

(a) "are contained in solvents or mixed with dispersing agents in any form" were substituted for "contain monohydric alcohol" in the second column of that Schedule at reference number 9, and

(b) the following provisions, namely :

"Neither of the duties imposed by section 12 and section 13 of the Finance (Customs Duties) (No. 2) Act, 1932 . (No. 11 of 1932), shall be charged or levied on any article chargeable with the duty mentioned at this reference number.

Subject to the next following provision in this column, the duty mentioned at this reference number shall not be charged or levied on any article chargeable with any other duty of customs."

were substituted for

"The duty mentioned at this reference number shall not be charged or levied on any article on which the duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 27 of the First Schedule to that Act is chargeable."

in the fourth column of that Schedule at that reference number.

GIVEN under the Official Seal of the Government, this 2nd day of September, 1958.

ÉAMON DE VALERA,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to extend the scope of the customs duty of 37 ½% (full), 25% (preferential) ad valorem on flavouring essences.