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S.I. No. 84/1961 - Imposition of Duties (No. 106.) (Material For Saw Blades) Order, 1961.

S.I. No. 84 of 1961.

IMPOSITION OF DUTIES (NO. 106.) (MATERIAL FOR SAW BLADES) 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. 106) (Material for Saw Blades) Order, 1961.

2. A duty of customs at the rate appropriate in accordance with paragraph 3 of this Order shall be charged, levied and paid on each of the following articles imported on or after the 2nd day of May, 1961, that is to say, toothed material, whether endless or not, which is made wholly or mainly of iron or steel or their alloys and is suitable for use in the manufacture of saw blades.

3. The duty imposed by this Order shall be charged, levied and paid at a rate equal to the sum of the following, that is to say :

(a) an amount equal to seventy-five per cent. of the value of the article, and

(b) (i) in the case of articles not exceeding twenty-four feet in length, nine shillings the article, and

(ii) in the case of articles exceeding twenty-four feet in length, nine shillings for every twenty-four feet of such length and such sum for any part over as bears to nine shillings the same proportion that the part bears to twenty-four feet.

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 a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to the sum of the following, that is to say :

(i) the rate of an amount equal to fifty per cent. of the value of the article, and

(ii) (I) in the case of articles not exceeding twenty-four feet in length, six shillings the article, and

(II) in the case of articles exceeding twenty-four feet in length, six shillings for every twenty-four feet of such length and such sum for any part over as bears to six shillings the same proportion that the part bears to twenty-four feet.

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 in lieu of any other duty which may be chargeable on the articles mentioned, as chargeable with the duty, in paragraph 2 of this Order.

7. 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 25th day of April, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the imposition of a Customs duty of 75% (full) 50% (U.K. and Canada) ad valorem on toothed material of iron or steel which is suitable for the manufacture of saw blades, with an additional duty of 9/- (full) 6/- (U.K. and Canada) per length of twenty-four feet, or less, of the material. For lengths of material in excess of twenty-four feet, the additional duty of 9/- (full) 6/- (U.K. and Canada) per twenty-four feet is chargeable on a pro rata basis.