S.I. No. 60/1961 - Imposition of Duties (No. 102) (Cider and Perry) Order, 1961.

S.I. No. 60 of 1961.

IMPOSITION OF DUTIES (No. 102) (CIDER AND PERRY) ORDER, 1961.

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. 102) (Cider and Perry) Order, 1961.

2. This Order shall have effect as respects articles imported on or after the 31st day of March, 1961.

3. The duty of customs imposed by section 11 of the Finance Act, 1940 (No. 14 of 1940), shall be varied by the substitution for subsection (1) of that section of the following subsection :

" (1) In lieu of the present duties of customs on cider and perry, there shall be charged, levied and paid on all cider and perry which contains less than nine per cent. of spirit at proof strength and is shown to the satisfaction of the Revenue Commissioners not to contain added spirit or spirit derived from the addition of sugar a duty of customs at the rate of five shillings the gallon."

4. The duty of customs imposed by section 3 of and the First Schedule, as amended, to the Finance Act, 1920, shall be charged, levied and paid on cider and perry on which the duty imposed by section 11 of the Finance Act, 1940 (No. 14 of 1940), is not chargeable.

5. The Imposition of Duties (No. 74) (Cider and Perry) Order, 1959 ( S.I. No. 137 of 1959 ), is hereby revoked.

GIVEN under the Official Seal of the Government, this 24th day of March, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

This Order limits the existing duty of 5/- a gallon (3/- a gallon preferential) on cider and perry to cider or perry containing less than 9% of spirit at proof strength and not containing added spirit or spirit derived from the addition of sugar. It also provides for charging spirit duty on cider or perry not shown to come within the above definition.