S.I. No. 209/1939 - Emergency Imposition of Duties (No. 194) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 209.

EMERGENCY IMPOSITION OF DUTIES (No. 194) ORDER, 1939.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government 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 Ireland 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 :

AND WHEREAS it is also enacted by the said section, as so adapted, that the Government may, if and whenever they think proper, revoke any order previously made under that section :

AND WHEREAS the Emergency Imposition of Duties (No. 136) Order, 1937 (Statutory Rules and Orders, No. 329 of 1937), was made under the said section :

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

1. This Order may be cited as the Emergency Imposition of Duties (No. 194) Order, 1939.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. A duty of customs at the rate of an amount equal to forty-five per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported on or after the 26th day of July, 1939, that is to say, woven tissues (other than floor coverings) made wholly or partly of wool or worsted which—

(a) are imported in the piece, and

(b) either—

(i) are not less than fifty inches in width, or

(ii) are less than fifty inches in width and have no selvedge or have not more than one selvedge, and

(c) are less than seven ounces, but not less than five and one-half ounces, in weight per square yard, and

(d) are of a value of not less than one shilling and sixpence per square yard, and

(e) are not otherwise chargeable with duty.

4. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression " the area of application of the Acts of the Oireachtas " for the expression " Great Britain and Ireland " and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

5. The duty imposed by this Order shall not be charged or levied on any woven tissue in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue either—

(a) had been subjected, before importation, to a process of proofing by being backed or coated with a rubber or similar solution, or

(b) at importation forms part of a composite cloth which, or any part of which, had been subjected, before importation, to a process of proofing.

6. Whenever the Revenue Commissioners are satisfied, in respect of any woven tissue which but for this paragraph would be chargeable with the duty imposed by this Order, that such woven tissue—

(a) is suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or

(b) is of the nature of blanketing or felt and is suitable and intended solely for use in an industrial process other than the manufacture of saddlery, harness, blankets, rugs, personal clothing, or wearing apparel,

the Revenue Commissioners may, subject to compliance with such conditions as they shall think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this Order.

7. The duty imposed by this Order shall not be charged or levied on any woven tissue imported after having been exported and in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue was manufactured within the State and was exported solely for the purpose of undergoing elsewhere the process of proofing or the process of shrinking or both those processes and did not, while so exported, undergo any other process.

8. 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, 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).

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

10. The Emergency Imposition of Duties (No. 136) Order, 1937 (Statutory Rules and Orders, No. 329 of 1937), is hereby revoked as on and from the 26th day of July, 1939.

DUBLIN.

This 25th day of July, 1939.