S.I. No. 43/1935 - Emergency Imposition of Duties (No. 65) Order, 1935.



WHEREAS it is enacted by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty:

NOW, the Executive Council, in exercise of the powers conferred on them by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows :—

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 65) Order, 1935.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. A duty of customs at the rate of an amount equal to twenty-five per cent. of the value of the article shall be charged, levied and paid on every of the following articles imported into Saorstát Eireann on or after the 23rd day of February, 1935, that is to say :—

(a) apparatus which is, in the opinion of the Revenue Commissioners, wholly or mainly refrigerating apparatus or cold storage apparatus or partly refrigerating and partly cold storage apparatus, and is, in the opinion aforesaid, constructed, designed and suitable for use for commercial purposes, but excluding any such apparatus which, in the opinion aforesaid, is constructed, designed, and suitable primarily for use for creamery or dairy purposes other than the production or storage of ice cream, and

(b) apparatus for attemperating or conditioning air forced through the apparatus for the purpose of ventilating the interior of buildings, and

(c) component parts of any of the apparatus mentioned in either of the foregoing sub-paragraphs of this paragraph as chargeable with duty, but excluding the following component parts, that is to say, motors, compressors, switches, valves, and ice cream mixing gear, and also excluding jars, platters, and similar containers made of glazed earthenware.

4. 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 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.

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


This 22nd day of February, 1935.