S.I. No. 67/1959 - Imposition of Duties (No. 61) (Asbestos Pressure Pipes) Order, 1959.


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. 61) (Asbestos Pressure Pipes) Order, 1959.

2. A duty of customs at whichever of the rates specified in paragraph 3 of this Order is appropriate in each particular case shall be charged, levied and paid on each of the following articles imported on or after the 28th day of April, 1959, that is to say, pressure pipes which are made partly of asbestos and are of an internal diameter not exceeding seven inches.

3. The duty imposed by paragraph 2 of this Order shall be charged, levied and paid—

(a) on pipes of an internal diameter not exceeding two and one-quarter inches, at the rate of four shillings and sixpence per yard,

(b) on pipes of an internal diameter exceeding two and one-quarter inches and not exceeding three and one-quarter inches, at the rate of six shillings and ninepence per yard,

(c) on pipes of an internal diameter exceeding three and one-quarter inches and not exceeding four and one-quarter inches, ten shillings and sixpence per yard,

(d) on pipes of an internal diameter exceeding four and one-quarter inches and not exceeding five and one-quarter inches, fifteen shillings per yard,

(e) on pipes of an internal diameter exceeding five and one-quarter inches and not exceeding seven inches, eighteen shillings and ninepence per yard.

4. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column and in respect of each rate of duty specified in paragraph 3 of this Order a rate equal to two-thirds of that rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

5. 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 without payment of the duty imposed by this Order any articles chargeable with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of such duty either, as the Revenue Commissioners shall 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 United Kingdom) Act, 1938 (No. 12 of 1938).

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

GIVEN under the Official Seal of the Government, this 21st day of April, 1959.

EAMON DE VALERA,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a customs duty at certain specified rates, on certain asbestos pressure pipes.