S.I. No. 127/1961 - Imposition of Duties (No. 109) (Spectacles) Order, 1961.

S.I. No. 127 of 1961.

IMPOSITION OF DUTIES (NO. 109) (SPECTACLES) 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. 109) (Spectacles) Order, 1961.

2. The duty of customs imposed by section 1 of and mentioned at reference number 5 in Part 1 of the First Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), shall, as respects articles imported on or after the 30th day of June, 1961, be varied as follows :—

(a) in any case where, but for this Order, it would have been charged, levied and paid on an article at the rate mentioned in the third column of the said First Schedule at the said reference number, it shall, in lieu of such rate, be charged, levied and paid on that article at the rate mentioned in the third column of the Schedule to this Order opposite the mention of that article in the second column of the Schedule to this Order,

(b) in any case where, but for this Order, it would have been charged, levied and paid on an article at the rate mentioned in the fourth column of the said First Schedule at the said reference number, it shall, in lieu of such rate, be charged, levied and paid on that article at the rate mentioned in the fourth column of the Schedule to this Order opposite the mention of that article in the second column of the Schedule to this Order,

(c) whenever the Revenue Commissioners are satisfied in respect of any article mentioned at reference number 1 in the Schedule to this Order that the quantity of artificial plastic material contained in the article forms only an inconsiderable part of the whole of the article, they may, subject to compliance with such conditions as they may think fit to impose, permit the article to be imported on payment of the duty imposed by the said section 1 and mentioned at the said reference number 5 at the rate at which that duty was chargeable thereon immediately before the 30th day of June, 1961, and

(d) 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 articles mentioned, as chargeable with duty, in the second column of the Schedule to this Order on payment of the duty imposed by the said section 1 and mentioned at the said reference number 5 at the rate at which that duty was chargeable thereon immediately before the 30th day of June, 1961, provided that—

(i) application for such licence is made to the Minister for Industry and Commerce on or before the 31st day of July, 1961,

(ii) 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 30th day of June, 1961, and

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

SCHEDULE

Reference Number	Description of article liable to duty	Full rate of duty	Preferential rate of duty
(1)	(2)	(3)	(4)
1.	Spectacles and similar articles for corrective, protective or other use which are made wholly or partly of artificial plastic material	An amount equal to 50% or 6s. the article, whichever is the greater.	An amount equal to 331/3% or 4s. the article, whichever is the greater.
2.	Spectacles and similar articles for corrective, protective or other use other than those mentioned in this column at reference number 1	50%	331/3%
3.	Component parts of spectacles and other similar articles which are frames or mounts made wholly or partly of artificial plastic material.	An amount equal to 50% or 6s. the article, whichever is the greater.	An amount equal to 331/8% or 4s. the article, whichever is the greater.
4.	Component parts of spectacles and other similar articles which are fronts made wholly or partly of artificial plastic material.	An amount equal to 50% or 4s. the article, whichever is the greater.	An amount equal to 331/3% or 2s. 8d. the article, whichever is the greater.

SCHEDULE

Reference Number"	Description of article liable to duty	Full rate of duty	Preferential rate of duty
(1)	(2)	(3)	(4)
5.	Component parts of spectacles and other similar articles which are rims or mounts made wholly or partly of artificial plastic material for single eye pieces.	An amount equal to 50% or 2s. the article, whichever is the greater.	An amount equal to 331/3% or 1s. 4d. the article, whichever is the greater.
6.	Component parts of spectacles and other similar articles which are sides made wholly or partly of artificial plastic material.	An amount equal to 50% or 1s. the article, whichever is the greater.	An amount equal to 331/3% or 8d. the articles, whichever is the greater.
7.	Component parts (other than lenses, filters or articles mentioned, as chargeable with duty, in this column at reference numbers 3, 4, 5 and 6) made wholly or partly of artificial plastic material for spectacles and other similar articles.	50%	331/3%
8.	Lenses of which the geatest diameter does not exceed forty-eight millimetres and which are suitable for use in corrective spectacles.	50%	331/3%

GIVEN under the Official Seal of the Government, this 23rd day of June, 1961.

SEÁN F. LEMASS

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the amendment of the ad valorem duty of 50% (full) 331/3% (preferential) on spectacles and component parts thereof made wholly or partly of artificial plastic material, by the imposition of minimum specific duties at the following rates, namely, 6/- (full) 4/- (preferential), the article, on spectacles and on complete frames or mounts ; 4/- (full) 2s. 8d. (preferential), the article, on fronts ; 2/- (full) 1s. 4d. (preferential), the article, on single eye pieces ; 1/-(full) 8d. (preferential), the article, on sides.