S.I. No. 246/1958 - Imposition of Duties (No. 52) (Towels and Cloths) Order, 1958.

S.I. No. 246 of 1958.

IMPOSITION OF DUTIES (No. 52) (TOWELS AND CLOTHS) 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. 52) (Towels and Cloths) Order, 1958.

2. The duty of customs imposed by section 5 of and mentioned at reference number 13 in the First Schedule to the Finance Act, 1937 (No. 18 of 1937), shall, as respects articles imported on or after the 12th day of December, 1958, be charged, levied and paid on—

(a) any article which is a towel or a cloth, is not made wholly of linen and has a surface area of not less than one hundred and forty-four square inches and less than two hundred and eighty-eight square inches, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say, the rate of an amount equal to fifty per cent. of the value of the article or the rate of two shillings the article, and

(b) any article which is a towel or a cloth, is not made wholly of linen and has a surface area of not less than two hundred and eight-eight square inches, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say the rate of an amount equal to fifty per cent. of the value of the article or the rate of three shillings the article.

3. 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 may think fit to impose, to import any article specified in paragraph 2 of this Order on payment of the duty chargeable thereon at the rate which obtained immediately before the 12th day of December, 1958, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 11th day of January, 1959,

(b) it is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 12th day of December, 1958, and

(c) the period of validity of any such licence does not exceed three months.

GIVEN under the Official Seal of the Government, this 5th day of December, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a minimum duty of 2/- the article on towels and cloths not made wholly of linen with a surface area of not less than 144 sq. inches but less than 288 sq. inches and 3/- the article if the surface area is not less than 288 sq. inches.