S.I. No. 191/1971 - Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order, 1971.

S.I. No. 191 of 1971.

IMPOSITION OF DUTIES (No. 189) (CUSTOMS AND EXCISE DUTIES AND FORM OF TARIFF) ORDER, 1971.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order, 1971.

2. This Order shall come into operation on the 1st day of July, 1971.

3. (1) References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

(2) References in the Schedule to this Order to a tariff heading number shall be construed as references to that tariff heading number as amended by this Order.

4. The Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), is hereby amended by—

(1) the substitution of "£0·0013" for "£0·0017" in paragraphs 18 (5) (a) and 18 (5) (b),

(2) the substitution of "eight per cent." for "ten per cent." in paragraph 19 (3),

(3) the substitution of "£0·008" for "£0·01" in paragraph 20 (2),

(4) the substitution of "£4·971" for "£6·129" in paragraph 21 (2),

(5) the substitution of "eight per cent." for "ten per cent." in paragraph 22 (a),

(6) the substitution of "£4·768" for "£5·96" in paragraph 24 (2),

(7) the substitution, for the rates stated in the sixth and seventh columns, respectively, of the Schedule to that Order, at each tariff heading number mentioned in a column headed "Tariff Heading No." in the Schedule to this Order, of the rates stated in the columns headed "United Kingdom rate" and "Northern Ireland rate", respectively, in that Schedule opposite the mention in the said column headed "Tariff Heading No." of that tariff heading number,

(8) the substitution of "12·8% or £0·08 each*" for "16% or £0·10 each*" wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 39.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b),

(9) the substitution of "1·6%" and "1·2%" respectively for "2%" and "1·6%" in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,

(10) the substitution of "12·8% or £0·08 each*" for "16% or £0·10 each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) (b) of tariff heading number 70.14 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b),

(11) the substitution of "12·8% or £0·08 each*" for "16% or £0·10 each*" wherever it occurs in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 83.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b),

(12) the substitution of "£0·08", "£0·032" and "£0·224" respectively for "£0·10", "£0·04" and "£0·28" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (2) of tariff heading number 85.01 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,

(13) the substitution of "£0·16", "£0·08", "£0·032" and "£0·224", respectively, for "£0·20", "£0·10", "£0·04" and "£0·28" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (3) (b) (1) of tariff heading number 85.15 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container,

(14) the insertion of "; edible products of animal origin, not elsewhere specified or included" after "honey" in Chapter 4 of Section I of the List of Section and Chapter Titles of the Schedule,

(15) the substitution of "according to Rules 2 to 4 below" for "according to Rules 2 to 5 below" in Rule 1 of the Rules for the Interpretation of the Schedule of Customs Duties,

(16) the substitution in the Rules for the Interpretation of the Schedule of Customs Duties of the following for Rules 4 to 7:

"4.—Goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin.

5.—In determining the classification of goods as between subheadings of a heading of the Schedule the foregoing Rules numbered 1 to 4 shall have the same application as they have for headings.

6.—Where in any heading of the Schedule parts of articles are classified with those articles, mention of any of the articles in a subheading of that heading shall be deemed to include a mention of parts of such articles except in so far as the contrary intention appears from the wording of any subheading of the heading.",

(17) the substitution for Note 1 in Chapter 1 of the Schedule of the following :—

"This Chapter covers all live animals except:

(a) Fish, crustaceans and molluscs, of headings Nos. 03.01 and 03.03;

(b) Microbial cultures and other products of heading No. 30.02; and

(c) Animals of heading No. 97·08.",

(18) the substitution in Note (b) in Chapter 2 of the Schedule of "(heading No. 05.15)" for "of heading No. 05.15",

(19) the substitution of "Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process" for "Fish, salted, in brine, dried or smoked" in the first column of the Schedule at tariff heading number 03.02,

(20) the insertion of "; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" after "HONEY" in the title of Chapter 4 of the Schedule,

(21) the substitution in Note 1 in Chapter 6 of the Schedule of "shallots, garlic and other products of Chapter 7" for "shallots or garlic (Chapter 7)",

(22) the substitution for the Note in Chapter 7 of the Schedule of the following:—

"In headings Nos. 07.01, 07.02 and 07.03, the word 'vegetables' is to be taken to include edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, sweet peppers, fennel, parsley, chervil, tarragon, cress, sweet marjoram (Majorana hortensis or Origanum majorana), horse-radish and garlic.

Heading No. 07.04 covers all dried, dehydrated or evaporated vegetables of the kinds falling within headings Nos. 07.01 to 07.03, other than:

(a) Dried leguminous vegetables, shelled (heading No. 07.05);

(b) Ground sweet peppers (heading No. 09.04) ;

(c) Flours of the dried leguminous vegetables of heading No. 07.05 (heading No. 11.03);

(d) Flour, meal and flakes of potato (heading No. 11.05).",

(23) the substitution for Note 2 in Chapter 9 of the Schedule of the following:

"This Chapter does not cover:

(a) Sweet peppers, unground (Chapter 7); or

(b) Cubeb pepper (Piper cubeba) and other products of heading No. 12.07.",

(24) the substitution for the Note in Chapter 11 of the Schedule of the following Notes:

"1.—This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);

(b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No. 19.02;

(c) Corn flakes and other products falling within heading No. 19.05;

(d) Pharmaceutical products (Chapter 30); or

(e) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06.

2.—(A) Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight on the dry product:

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column 2; and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column 3.

Otherwise, they fall to be classified in heading No. 23.02.

(B) Products falling within this Chapter under the above provisions shall be classified in heading No 11.01 (cereal flours) if the percentage passing through a silk gauze or man-made textile sieve with the aperture indicated in Column 4 or 5 is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall to be classified in heading No. 11.02

(25) the substitution of "Wheat gluten, whether or not dried" for the matter in the first column of the Schedule at tariff heading number 11.09,

(26) the substitution for Notes I and 2 in Chapter 12 of the Schedule of the following:—

"1.—Heading No. 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It is to be taken not to apply to coconuts or other products of heading No. 08.01 or to olives (Chapter 7 or Chapter 20).

2.—For the purposes of heading No. 12.03, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines are to be regarded as seeds of a kind used for sowing.

Heading No. 12.03 is, however, to be taken not to apply to the following even if for sowing:

(a) Leguminous vegetables (Chapter 7);

(b) Spices and other products of Chapter 9;

(c) Cereals (Chapter 10); or

(d) Products falling within heading No. 12.01 or 12.07.",

(27) the substitution of "sucrose" for "sugar" in Note (a) in Chapter 13 of the Schedule,

(28) the substitution of "Camphor, glycyrrhizin and other products of headings Nos. 29.13 and 29.41 ;" for the matter in Note (e) in Chapter 13 of the Schedule,

(29) the substitution of "Medicaments falling within heading No. 30.03 or blood-grouping reagents (heading No. 30.05);" for the matter in Note (f) in Chapter 13 of the Schedule,

(30) the substitution of "Essential oils, concretes, absolutes and resinoids (heading No. 33.01) or aqueous distillates and aqueous solutions of essential oils (heading No. 33.05); or" for the matter in Note (h) in Chapter 13 of the Schedule,

(31) the substitution for the matter in Note 1 in Chapter 14 of the Schedule of the following:—

"This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.",

(32) the insertion of "(fat or oil)" after "butter" in Note 1 (b) in Chapter 15 of the Schedule,

(33) the substitution of "Greaves (heading No. 23.01) and residues of heading No. 23.04;" for the matter in Note 1 (c) in Chapter 15 of the Schedule,

(34) the substitution of "This Chapter does not cover meat, meat offal, fish, crustaceans or molluscs, prepared or preserved by the processes specified in Chapters 2 and 3." for the matter in the Note in Chapter 16 of the Schedule,

(35) the substitution for the matter contained in the Schedule at tariff heading number 16.03 of the following:—

"Meat extracts and meat juices; fish extracts:

(36) the substitution of "Chemically pure sugars (other than sucrose, glucose and lactose) and other products of heading No. 29.43 ; or" for the matter in Note 1 (b) in Chapter 17 of the Schedule,

(37) the substitution of "Medicaments and other products of Chapter 30." for the matter in Note 1 (c) in Chapter 17, Note 1(c) in Chapter 19 and Note 2 (c) in Chapter 25 of the Schedule,

(38) the substitution of "This Chapter does not cover the preparations described in heading No. 19.02, 19.08, 22.02, 22.09 or 30.03 containing cocoa or chocolate." for the matter in Note 1 in Chapter 18 of the Schedule,

(39) the substitution of "Vegetables or fruit, prepared or preserved by the processes specified in Chapters 7 and 8; or" for the matter in Note 1 (a) in Chapter 20 of the Schedule,

(40) the substitution of "The vegetables of headings Nos. 20.01 and 20.02 are those which fall in headings Nos. 07.01 to 07.05 when imported in the states provided for in those headings." for the matter in Note 2 in Chapter 20 of the Schedule,

(41) the substitution of "Spices and other products of headings Nos. 09.04 to 09.10; or" for the matter in Note 1 (c) in Chapter 21 of the Schedule,

(42) the substitution of "Yeast put up as a medicament and other products of heading No. 30.03." for the matter in Note 1 (d) in Chapter 21 of the Schedule,

(43) the substitution of "Distilled and conductivity water and water of similar purity (heading No. 28.58);" for the matter in Note I (b) in Chapter 22 of the Schedule,

(44) the substitution of "Products of vegetable origin" for "Vegetable products" in the first column of the Schedule at tariff heading number 23.06,

(45) the substitution of "of heading No. 33.06" for "(heading No. 33.06)" in Note 2 (d) in Chapter 25 of the Schedule,

(46) the substitution of "Road and paving setts, curbs and flag-stones (heading No. 68.01), mosaic cubes (heading No. 68.02) and roofing, facing and damp course slates (heading No. 68.03);" for the matter in Note 2 (e) in Chapter 25 of the Schedule,

(47) the substitution of "Siliceous fossil meals" for "Infusorial earths, siliceous fossil meals" in the first column of the Schedule at tariff heading number 25.12,

(48) the substitution for Note 1 in Chapter 26 of the Schedule of the following:—

"This Chapter does not cover:

(a) Slag and similar industrial waste prepared as macadam (heading No. 25.17);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);

(c) Basic slag of Chapter 31 ;

(d) Slag wool, rock wool or similar mineral wools (heading No. 68.07);

(e) Goldsmiths', silversmiths' and jewellers' sweepings residues, lemels and other waste and scrap, o precious metal (heading No. 71.11); or

(f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).",

(49) the "substitution for Note 1 in Chapter 27 of the Schedule of the following:—

"This Chapter does not cover:—

(a) Separate chemically defined organic compounds, other than chemically pure methane and propane which are to be classified in heading No. 27.11;

(b) Medicaments falling within heading No. 30.03; or

(c) Mixed unsaturated hydrocarbons falling within heading No. 33.01, 33.02, 33.04 or 38.07."

(50) the insertion of ", as well as those consisting of mixed unsaturated hydrocarbons," after "similar oils" in Note 3 in Chapter 27 of the Schedule,

(51) the substitution of "similar products" for "other oils and products" in the first column of the Schedule at tariff heading number 27.07,

(52) the substitution of "their context or these Notes otherwise require" for "the context otherwise requires" in Note I in Chapter 28 of the Schedule,

(53) the insertion after Note 1 (d) in Chapter 28 of the Schedule of the following:—

" (e) the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for some types of use rather than for general use.",

(54) the substitution of "falling within heading No. 32.07" for "(heading No. 32.07)" in Note 3 (d) in Chapter 28 of the Schedule,

(55) the insertion after Note 7 in Chapter 28 of the Schedule of the following:—

"8.—Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in the present Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.19.",

(56) the substitution of "Carbon (including carbon black)" for the matter in the first column of the Schedule at tariff heading number 28.03,

(57) the substitution of "Alkali and alkaline-earth metals; rare earth metals, yttrium and scandium and intermixtures or interalloys thereof; mercury." for the matter in the first column of the Schedule at tariff heading number 28.05,

(58) the substitution of "chlorosulphuric" for "chlorosulphonic" in the first column of the Schedule at tariff heading number 28.06,

(59) the substitution for Note 1 (g) in Chapter 29 of the Schedule of the following:—

"(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for some types of use rather than for general use;

(h) Diazonium salts, arylides used as couplers for these salts, and fast bases for azoic dyes, diluted to standard strengths.",

(60) the substitution of "Methane and propane (heading No. 27.11);" for the matter in Note 2 (c) in Chapter 29 of the Schedule,

(61) the insertion of "and cyclic thioureides" after "cyclic ureides" in Note 7 in Chapter 29 of the Schedule,

(62) the insertion of "; cyclic polymers of aldehydes; paraform-aldehyde" after "oxygen-function aldehydes" in the first column of the Schedule at tariff heading number 29.11,

(63) the substitution of "CARBOXYLIC ACIDS, AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PER-ACIDS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES" for the matter, in the first column of the Schedule, of the title in sub-Chapter VII in Chapter 29,

(64) the substitution of "Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives" for the matter in the first column of the Schedule at tariff heading number 29.14,

(65) the substitution of "Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives" for the matter in the first column of the Schedule at tariff heading number 29.15,

(66) the substitution of "Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives" for the matter in the first column of the Schedule at tariff heading number 29.16,

(67) the substitution of "Carboxyamide-function compounds; amide-function compounds of carbonic acid" for the matter in the first column of the Schedule at tariff heading number 29.25,

(68) the substitution of "Carboxyimide-function compounds (including ortho-benzoicsulphimide and its salts) and imine-function compounds (including hexamethylene-tetramine and trimethylene-trinitramine)" for the matter in the first column of the Schedule at tariff heading number 29.26,

(69) the substitution of "Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones" for the matter in the first column of the Schedule at tariff heading number 29.39,

(70) the substitution of "Dentifrices of all kinds, including those having therapeutic or prophylactic properties, which are to be considered as falling within heading No. 33.06; or" for the matter in Note 2 (b) in Chapter 30 of the Schedule,

(71) the substitution of "Soap or other products of heading No. 34.01 containing added medicaments." for the matter in Note 2 (c) in Chapter 30 of the Schedule,

(72) the substitution for Notes 3 (e) and 3 (f) in Chapter 30 of the Schedule of the following:—

"(e) Blood-grouping reagents;

(f) Dental cements and other dental fillings; and

(g) First-aid boxes and kits.",

(73) the substitution of "Synthetic organic tanning substances, and inorganic tanning substances; tanning preparations, whether or not containing natural tanning materials; enzymatic preparations for pre-tanning (for example, of enzymatic, pancreatic, or bacterial origin)" for the matter in the first column of the Schedule at tariff heading number 32.03,

(74) the substitution of "; non-refractory surfacing preparations; stopping," for "and stopping," in the first column of the Schedule at tariff heading number 32.12,

(75) the substitution of "of heading No. 22.09" for "(heading No. 22.09)" in Note 1 (a) in Chapter 33 of the Schedule,

(76) the insertion of "or other products" after "soap" in Note 1 (b) in Chapter 33 of the Schedule,

(77) the substitution for the matter in Note 2 in Chapter 33 of the Schedule of the following:—

"Heading No. 33.06 is to be taken to apply, inter alia, to :

(a) Prepared room deodorisers, whether or not perfumed;

(b) Products, whether or not mixed (other than those of heading No. 33.05), suitable for use as perfumery, cosmetics, or toilet preparations or as room deo dorisers, put up in packing of a kind sold by retail for such use.",

(78) the substitution for the matter in Note 2 in Chapter 34 of the Schedule of the following:—

"For the purposes of heading No. 34.01, the expression "soap" is to be taken to apply only to soap soluble in water. Soap and the other products falling within heading No. 34.01 may contain added substances (for example, disinfec-tants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading No. 34.05 as "scouring powders and similar preparations".",

(79) the substitution of "soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes or moulded pieces or shapes, whether or not combined with soap" for the matter in the first column of the Schedule at tariff heading number 34.01,

(80) the substitution for the Note in Chapter 35 of the Schedule of the following Notes:—

"1.—This Chapter does not cover:

(a) Protein substances put up as medicaments (heading No. 30.03); or

(b) Gelatin postcards and other products of the printing industry (Chapter 49).

2.—For the purposes of heading No. 35.05, the term "dextrins" is to be taken to apply to starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall in heading No. 17.02.",

(81) the substitution of "Chemical elements of Chapter 28 (for example, silicon and selenium) doped for use in electronics, in the form of discs, wafers or similar forms, polished or not, whether or not coated with a uniform epitaxial layer." for the matter in Note 2 (g) in Chapter 38 of the Schedule,

(82) the substitution of "Parts of aircraft or vehicles falling within Section XVII;" for the matter in Note 1 (k) in Chapter 39 of the Schedule,

(83) the substitution of "Articles falling within Chapter 91 (for example, clock or watch cases);" for the matter in Note 1 (m) in Chapter 39 of the Schedule,

(84) the substitution of "Furniture and other articles of Chapter 94;" for the matter in Note 1 (o) in Chapter 39 of the Schedule,

(85) the substitution of "Articles falling within Chapter 97 (for example, toys, games and sports requisites); or" for the matter in Note 1 (q) in Chapter 39, Note 1 (ij) in Chapter 42 and Note 1 (o) in Chapter 44 of the Schedule,

(86) the substitution for the matter in Note 3 (d) in Chapter 39 of the Schedule, of the following:—

"Plates, sheets, film, foil and strip (other than that classified in heading No. 51.02 by the application of Note 4 to Chapter 51), whether or not printed or otherwise surface-worked, uncut or cut into rectangules but not further worked (even if, when so cut, they become articles ready for use);",

(87) the insertion of "and similar bonded yarn fabrics" after "Bonded fibre fabrics" in Note 2 (e) in Chapter 40 of the Schedule,

(88) the substitution of "Articles falling within Chapter 97 (other than sports gloves and goods falling within heading No. 40.11); or" for the matter in Note 3 (e) in Chapter 40 of the Schedule,

(89) the substitution of "Articles falling within Chapter 97 (for example, toys, games and sports requisites)." for the matter in Note 2 (f) in Chapter 43, Note 1 (c) in Chapter 45, Note 1 (t) in Section XI, Note 1 (1) in Chapter 68 and Note 2 (f) in Chapter 69 of the Schedule,

(90) the insertion after "chipwood;" of "pulpwood in chips or particles;" in the first column of the Schedule at tariff heading number 44.09,

(91) the substitution of " 'plaiting materials' " for "plaiting materials" in Note 3 in Chapter 46 of the Schedule,

(92) the substitution of "Metal foil backed with paper or paperboard (Section XV);" for the matter in Note 1 (k) in Chapter 48 of the Schedule,

(93) the substitution of "Asbestos of heading No. 25.24 or articles of asbestos and other products of heading No. 68.13 or 68.14;" for the matter in Note 1 (d) in Section XI of the Schedule,

(94) the substitution of "felt, bonded fibre fabrics or similar bonded yarn fabrics," for "felt or bonded fibre fabrics," in Note 1 (h) in Section XI of the Schedule,

(95) the substitution of "Articles of textile materials falling within heading No. 42.01 or 42.02;" for the matter in Note 1 (k) in Section XI of the Schedule,

(96) the substitution of "Products and articles of Chapter 48 (for example, cellulose wadding);" for the matter in Note 1 (1) in Section XI of the Schedule,

(97) the deletion of "of any kind" from the matter in Note 1 (o) in Section XI of the Schedule,

(98) the substitution for the matter in Notes 3 (A) (a) and 3 (A) (b) in Section XI of the Schedule of the following:—

"(a) Of silk, noil or other waste silk, of a weight exceeding 2 grammes per metre (18,000 denier);

(b) Of man-made fibres (including yarn of two or more monofil of Chapter 51), of a weight exceeding 1 gramme per metre (9,000 denier) ;",

(99) the substitution of "Continuous filament tow for the manufacture of man-made fibres (discontinuous), and multifilament yarn without twist or with a twist of less than 5 turns per metre;" for the matter in Note 3 (B) (b) in Section XI of the Schedule,

(100) the substitution for the matter in Note 4 (B) (d) (ii) in Section XI of the Schedule of the following:—

"Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).",

(101) the substitution of "Total weight of tow more than 2 grammes per metre (18,000 denier)." for the matter in Note (e) in Chapter 56 of the Schedule,

(102) the substitution of "fibre or similar bonded yarn fabrics" for "fibre fabric" in Note 1 in Chapter 62 and in Note 1 (a) in Chapter 64 of the Schedule,

(103) the substitution of "siliceous fossile meals or of similar siliceous earths (for example, kieselguhr, tripolite or diatomite)" for "infusorial earths, of kieselguhr, of siliceous fossil meal or of similar siliceous earths" in the first column of the Schedule at tariff heading number 69.01,

(104) the substitution for Notes 3 and 4 in Chapter 70 of the Schedule of the following:—

"3.—For the purposes of heading No. 70.20, the expression "wool" means:

(a) Mineral wools with a silica (SiO₂) content not less than 60% by weight;

(b) Mineral wools with a silica (SiO₂) content less than 60% but with an alkaline oxide (K₂O and/or Na₂O) content of more than 5% by weight or a boric oxide (B₂O₃) content of more than 2% by weight.

Mineral wools which do not comply with the above specifications fall in heading No. 68.07.

4.—For the purposes of this Schedule, the expression "glass" is to be taken to extend to fused quartz and fused silica.

5.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles which are shown in Chapter 87 as chargeable with duty.",

(105) the substitution of "Umbrella frames and other goods of heading No. 66.03;" for the matter in Note 1 (d) in Section XV of the Schedule,

(106) the insertion of "for example" before "toys," in Note 1 (m) in Section XV of the Schedule,

(107) the substitution for the matter in Note 3 in Section XV of the Schedule of the following:—

"Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 73 and 74):

(a) An alloy of base metals containing more than 10%, by weight, of nickel is to be classified as an alloy of nickel, except in the case of an alloy in which iron predominates by weight over each of the other metals.

(b) Any other alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.

(c) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present.

(d) In this Section the term "alloy" is to be taken to include sintered mixtures of metal powders and heterogeneous intimate mixtures obtained by melting (other than cermets).",

(108) the insertion after Note 5 (b) in Section XV of the Schedule of the following:—

", and

(c) A cermet of heading No. 81.04 is regarded as a single base metal.",

(109) the substitution for the matter in Note 1 (c) in Chapter 73 of the Schedule of the following:—

"Ferro-alloys (heading No. 73.02):

Alloys of iron (other than master alloys as defined in Note 1 to Chapter 74) which are not usefully malleable and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight, separately or together:

more than 8% of silicon, or

more than 30% of manganese, or

more than 30% of chromium, or

more than 40% of tungsten, or

a total of more than 10% of other alloy elements (aluminium, titanium, vanadium, copper, molybdenum, niobium or other elements, subject to a maximum content of 10% in the case of copper),

and which contain, by weight, not less than 4% in the case of ferro-alloys containing silicon, not less than 8% in the case of ferro-alloys containing manganese but no silicon or not less than 10% in other cases, of the element iron.",

(110) the deletion of "steam-generating" from the matter in the first column of the Schedule at tariff heading number 73.37,

(111) the substitution of "containing with other alloy elements more than 10% by weight of copper" for "of copper with other materials in any proportion" in Note 1 in Chapter 74 of the Schedule,

(112) the substitution for "machined (otherwise than by simple trimming or de-scaling)." in Note 2 (b) in Chapter 74 of the Schedule of the following:—

"worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products falling within other headings.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, wire-rod or tubes, are however to be taken to be unwrought copper of heading No. 74.01.",

(113) the substitution of "metal" for "metallic" in Note 1 (b) in Chapter 82 and in the first column of the Schedule at tariff heading numbers 84.45 and 84.60,

(114) the substitution of "Bobbins, spools, cops, cones, cores, reels and similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);" for the matter in Note 1 (c) in Section XVI of the Schedule,

(115) the substitution of "Precious or semi-precious stones (natural, synthetic or reconstituted) of heading No. 71.02 or 71.03, or articles wholly of such stones of heading No. 71.15;" for the matter in Note 1 (f) in Section XVI of the Schedule,

(116) the substitution of "Tools for working in the hand of heading No. 85.05 or electro-mechanical domestic appliances of heading No. 85.06;" for the matter in Note 1 (e) in Chapter 84 of the Schedule,

(117) the substitution of "(heading No. 84.28)" for "falling within heading No. 84.28" in Note 2 (a) in Chapter 84 of the Schedule,

(118) the substitution of "(heading No. 84.29)" for "falling within heading No. 84.29" in Note 2 (b) in Chapter 84 of the Schedule,

(119) the substitution of "(heading No- 84.30)" for "falling within heading No. 84.30" in Note 2 (c) in Chapter 84 of the Schedule,

(120) the substitution of "Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No. 84.40); or" for the matter in Note 2 (d) in Chapter 84 of the Schedule,

(121) the substitution of "(e) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary." for "Heading No. 84.17 is also to be taken not to apply to machinery or plant, designed for a mechanical operation, in which the change of temperature, even if necessary, is subsidiary to the main function." in Note 2 in Chapter 84 of the Schedule,

(122) the insertion of "for closing bags or similar containers" after "Sewing machines" in Note 2 (a) in Chapter 84 of the Schedule,

(123) the substitution for Notes 3 to 5 in Chapter 84 of the Schedule of the following:—

"3.—(A) For the purposes of heading No. 84.53, the expression "automatic data processing machines" means:

(a) Digital machines having storages capable of storing not only the processing program of programs and the data to be processed but also a program for translating the formal programming language in which the programs are written into machine language. These machines must have a main storage which is directly accessible for the execution of a program and which has a capacity at least sufficient to store those parts of the processing and translating programs and the data immediately necessary for the current processing run. They must also be able themselves, on the basis of the instructions contained in the initial program, to modify, by logical decision, its execution during the processing run;

(b) Analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements;

(c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separately-housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions:

(a) it is connectable to the central processing unit either directly or through one or more other units;

(b) it is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system).

Such units imported separately are also to be classified in heading No. 84.53.

4.—Heading No. 84.62 is to be taken to apply, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than one per cent. or by more than 0.05 mm., whichever is less. Other steel balls are to be classified under heading No. 73.40.

5.—A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine whose principal purpose is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.59. Heading No. 84.59 is also to be taken to cover machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.

6.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles which are shown in Chapter 87 as chargeable with duty.",

(124) the insertion of "; superheated water boilers" after "pressure steam" in the first column of the Schedule at tariff heading number 84.01,

(125) the substitution of "boilers of heading No. 84.01" for "steam and other vapour generating boilers" in the first column of the Schedule at tariff heading number 84.02,

(126) the substitution for the matter in the first column of the Schedule at tariff heading number 84.53 of the following:—

"Automatic data processing machines and units thereof; magnetic and optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.",

(127) the substitution of "Articles of glass of heading No. 70.11;" for the matter in Note 1 (b) in Chapter 85 of the Schedule,

(128) the substitution for Note 4 in Chapter 85 of the Schedule of the following:—

"4.—For the purposes of heading No. 85.19, "printed circuits" are to be taken to be circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film circuit" technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semi-conductor elements).

The term "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process. Printed circuits may, however, be fitted with non-printed connecting elements.

Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading No. 85.21.

5.—For the purposes of heading No. 85.21 :

(A) "Diodes, transistors and similar semi-conductor devices" are to be taken to be those devices the operation of which depends on variations in resistivity on the application of an electric field;

(B) "Electronic micro-circuits" are to be taken to be:

(a) Microassemblies of the "fagot" module, moulded module, micromodule and similar types, consisting of discrete, active or both active and passive miniaturised components which are combined and interconnected;

(b) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semi-conductor material (doped silicon, for example) and are inseparably associated;

(c) Hybrid integrated circuits in which passive and active elements, some obtained by thin- or thick-film technology (resistors, capacitors, interconnections, etc.), others by semi-conductor technology (diodes, transistors, monolithic integrated circuits, etc.), are combined, to all intents and purposes indivisibly, on a single insultaing substrate (glass, ceramic, etc.). These circuits may also include miniaturised discrete components.

For the classification of the articles defined in this Note, heading No. 85.21 shall take precedence over any other heading in this Schedule which might cover them by reference to, in particular, their function.

6.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles which are shown in Chapter 87 as chargeable with duty.",

(129) the substitution of "generators (dynamos and alternators) and cut-outs for use in conjunction with such engines" for "dynamos and cut-outs for use in conjunction therewith" in the first column of the Schedule at tariff heading number 85.08,

(130) the substitution of "(including receivers incorporating sound recorders or reproducers)" for "(including those incorporating gramophones)" in the first column of the Schedule at tariff heading number 85.15,

(131) the deletion of "terminals, terminal strips" and the insertion after "heating resistors ;" of "printed circuits;" in the matter in the first column of the Schedule at tariff heading number 85.19,

(132) the substitution of "mounted piezo-electric crystals; diodes, transistors and similar semi-conductor devices; electronic microcircuits" for "mounted transistors and similar mounted devices incorporating semi-conductors; mounted piezo-electric crystals" in the first column of the Schedule at tariff heading number 85.21,

(133) the substitution for Notes 5 and 6 in Section XVII of the Schedule of the following:—

"5.—Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:

(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);

(b) In Chapter 87 if designed to travel over land or over both land and water;

(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.

Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles falling within the heading in which the air-cushion vehicles are classified under the above provisions.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and traffic control equipment for hovertrain transport systems as traffic control equipment for railways.

6.—An incomplete or unfinished article of this Section is to be classified as the corresponding complete or finished article, provided it has the essential character of such complete or finished article.

7.—Unless otherwise provided, an article of this Section (or an incomplete or unfinished article classified as if it were complete or finished by virtue of the preceding Note 6) imported unassembled is to be classified as an assembled article of the corresponding kind.",

(134) the substitution of "Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading No. 44.07 or 68.11);" for the matter in Note 1 (a) in Chapter 86 of the Schedule,

(135) the substitution for the matter in the first column of the Schedule at tariff heading number 87.07, of the following:—

"Works trucks, mechanically propelled, of the types used in factories, warehouses, dock areas or airports for short distance transport or handling of goods (for example, platform trucks, fork-lift trucks and straddle carriers); tractors of the type used on railway station platforms; parts of the foregoing vehicles",

(136) the substitution of "Vessels specially designed for towing (tugs) or pushing other vessels" for "Tugs" in the first column of the Schedule at tariff heading number 89.02,

(137) the insertion after Note 1 (k) in Chapter 90 of the Schedule of the following:—

",or

(1) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading No. 39.07 or Section XV).",

(138) the substitution of "(whether incorporating an optical system or of the contact-type) and thermocopying apparatus;" for "(contact type); spools or reels, for film;" in the first column of the Schedule at tariff heading number 90.10,

(139) the substitution of "splints and other fracture appliances, artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability" for "artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids; splints and other fracture appliances" in the first column of the Schedule at tariff heading number 90.19,

(140) the substitution for the matter in Note 1 in Chapter 91 of the Schedule of the following:—

"For the purposes of headings Nos. 91.02 and 91.07, the expression "watch movements" means movements regulated by a balance-wheel and hairspring or by any other system capable of determining intervals of time, not exceeding 12 millimetres in thickness when measured with the plate, the bridges and any additional outer plates.",

(141) the insertion of "or television" after "radio" in Note 1 (c) in Chapter 92 of the Schedule,

(142) the insertion after Note 1 (f) in Chapter 92 of the Schedule of the following:—

",or

(g) Spools, reels or similar supports (which are to be classified according to theirconstituent material, for example, in heading No. 39.07 or Section XV).",

(143) the deletion of "and trailers therefor" from Note 3 in Chapter 68, Note 7 in Chapter 73, Note 2 in Chapter 83, Note 8 in Chapter 90 and Note 5 in Chapter 94,

(144) the deletion of "or of a trailer of heading No. 87.14 (A), or 87.14 (C)" (twice) after "motor vehicle" from the Special Provision relating to Parts and Accessories of Motor Vehicles in Chapter 87 of the Schedule,

(145) the substitution of "(a)" for "(d)" in the second column of the Schedule at tariff heading numbers 87.14 (A) (1), 87.14 (A) (2), 87.14 (B), 87.14 (C), 87.14 (D) (3), 87.14 (D) (4) (a) and 87.14 (D) (4) (b) (ii),

(146) the substitution of "17.5%", "17.5%", "17.5%", "17.5%" and "17.5%" for the matter in the third, fourth, fifth, sixth and seventh columns, respectively, of the Schedule at tariff heading number 87.09 (A) (1),

(147) the substitution of "Any article falling within tariff heading No. 49.01 (D), 49.07 (C) or 49.11 (B) (5) shall not be charged with duty if imported singly." for the matter in paragraph 1 in the Special Provisions relating to the Duties on Printed Matter in Chapter 49 of the Schedule,

(148) the deletion of paragraphs 2 to 5 of the Special Provisions relating to the Duties on Printied Matter in Chapter 49 of the Schedule,

(149) the substitution for paragraphs 6 to 8 of the Special Provisions relating to the Duties on Printed Matter in Chapter 49 of the Schedule of the following:—

"2.—The duties mentioned at headings Nos. 49.01 (D), 49.07 (C) and 49.11 (B) (5) (b) shall not be charged or levied on—

(a) printed matter on paper which is pasted on or otherwise firmly adhering to any other article or substance, other than paperboard,

(b) printed matter on paper which has been subjected to a process of waxing,

(c) foreign government publications and publications of inter-governmental international bodies,

(d) forms officially prescribed by foreign governments, or

(e) books and booklets (including printed sheets for binding into books).

3.—The duty mentioned at heading No. 49.11 (B) (3) shall not be charged or levied on—

(a) photographic prints which are shown to the satisfaction of the Revenue Commissioners to be of a technical or scientific nature, or

(b) single copies of photographic prints which are prints from photographs (whether on film or plate) taken outside the State and are imported by the proprietor of a newspaper, magazine, or other publication for the purposes of his trade or business as such proprietor.

4.—The duty mentioned at heading No. 49.07 (C) (2) shall not be charged or levied on any article imported by the Central Bank of Ireland;", and

(150) the substitution of "Free," "Free," "Free," "Free" and "Free" for the matter in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading numbers 49.01 (C) (1), 49.02 (A) (1), 49.02 (A) (2), 49.02 (B) and 49. 03 (A).

5. (1) This paragraph applies to hydrocarbon oils which at importation are shown to the satisfaction of the Revenue Commissioners to be—

(i) crude hydrocarbon oils extracted in and consigned from the United Kingdom,

or

(ii) hydrocarbon oils refined in and consigned from the United Kingdom.

(2) Section 36 of the Finance Act, 1969 (No. 21 of 1969), shall have effect, in respect of hydrocarbon oils to which this paragraph applies, as if—

(a) for the rate of £0·2117 specified in subsection (2) there were substituted a rate of £0·2075,

(b) for the rate of £0·1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0·1773.

(3) In this paragraph "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

6. (1) Part II of the Third Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified in column (3) thereof there were substituted the following rates:

PART II

CUSTOMS

(2) Part IV of the Third Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

PART IV

EXCISE

(3) The Imposition of Duties (No. 184) (Wine) Order, 1970 ( S.I. No. 132 of 1970 ), is hereby revoked.

7. (1) This paragraph applies to beer which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom and to have been manufactured therein from materials other than materials falling within tariff heading number 22.03 or tariff heading number 22.07 (A) in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ).

(2) In lieu of the duty of customs chargeable on beer to which this paragraph applies immediately before the commencement of this Order, there shall be charged, levied and paid on such beer a duty of customs at the rate of £29·167 for every thirty-six gallons of beer of which the worts were before formentation of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer to which this paragraph applies, and on which it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by subparagraph (2) of this paragraph has been paid, a drawback, calculated according to the original specific gravity of the beer, at the rate of £29·18 on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subparagraph (2) of this paragraph or in the case of beer on which drawback under subparagraph (3) of this paragraph is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs to which this paragraph refers.

(6) In this paragraph "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

8. (1) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the rates of £4·91 and £4·908 specified therein there were substituted rates of £4·618 and £4·616, respectively.

(2) Part III of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

PART III

CUSTOMS

(3) Part IV of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

PART IV

EXCISE

9. (1) This paragraph applies to unmanufactured tobacco which at importation is shown to the satisfaction of the Revenue Commissioners to have been grown in and consigned from the United Kingdom.

(2) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if, in respect of unmanufactured tobacco to which this paragraph applies, there were substituted a rate of £4·416 for the rate of £4·418 specified therein and a rate of £4·616 for the rate of £4·618 (inserted therein by paragraph 8 (1) of this Order).

(3) In this paragraph "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

10. The Finance Act, 1969 , shall have effect as if—

(a) the following subsection were inserted after subsection (4) of section 37:

"(5) In this section and in the Second Schedule to this Act 'reconstituted or homogenised tobacco' means tobacco (whether or not on a backing) which is made by agglomerating tobacco dust or finely divided tobacco derived from tobacco leaves or tobacco refuse and is generally put up in the form of rectangular sheets or strip ".

(b) the following descriptions of tobacco and rates of duty were inserted in the first, second and third columns, respectively, of Parts I and III of the Second Schedule after "cavendish or negrohead manufactured in bond"—

and

(c) the following were inserted after "1966" in section 37 (3) (a): ", and for the purposes of this subsection reconstituted or homogenised tobacco shall be deemed not to be a material falling within that tariff heading number".

SCHEDULE