S.I. No. 129/1946 - Emergency Imposition of Duties (No. 226) Order, 1946.

STATUTORY RULES AND ORDERS. 1946. No. 129.

EMERGENCY IMPOSITION OF DUTIES (No. 226) ORDER, 1946.

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 the State 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 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, hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 226) Order, 1946.

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

3. In this Order the expression " wireless telegraphy apparatus " means apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy or wireless telephony.

4. There shall be charged, levied and paid on every of the following articles imported on or after the 18th day of May, 1946, a duty of customs at the several rates hereinafter mentioned :—

(a) on any assembly of component parts of wireless telegraphy apparatus which, in the opinion of the Revenue Commissioners, is a complete or substantially complete set of wireless telegraphy apparatus—whichever of the following rates produces in respect of each particular assembly the greater amount of duty, that is to say, the rate of an amount equal to seventy-five per cent. of the value of the assembly or the rate of seven pounds ten shillings the assembly ;

(b) on any assembly of component parts of wireless telegraphy apparatus which is not chargeable under subparagraph (a) of this paragraph, and includes one or more of theparts mentioned in column (1) of Table I which, in the opinion of the Revenue Commissioners,. is complete or substantially complete—the rate of an amount equal to seventy-five per cent. of the value of the assembly, as well as, in respect of each of the parts of a wireless telegraphy apparatus mentioned in column (1) of Table I which forms part of such assembly, the rate mentioned in column (2) of Table I opposite the mention of that part ;

(c) on each of the articles mentioned in column (1) of Table II, which, in the opinion of the Revenue Commissioners, is complete or substantially complete and is imported otherwise than as part of an assembly of component parts of wireless telegraphy apparatus, whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, seventy-five per cent. of the value of the article or the rate mentioned in column (2) of Table II opposite the mention of an article in column (1) of Table II ;

(d) on a cabinet or other like container for wireless telegraphy apparatus which, in the opinion of the Revenue Commissioners, is complete or substantially complete and is not imported as part of an assembly of component parts of wireless telegraphy apparatus, whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to seventy-five per cent. of the value of the article or the rate of twenty-one shillings the article ;

(e) on a number of articles imported at the one time which, in the opinion of the Revenue Commissioners, consists collectively of a complete or substantially complete aggregate of parts for the assembly of cabinet or other like containers for wireless telegraphy apparatus—whichever of the following rates produces in respect of each particular such aggregate of such parts the greater amount of duty, that is to say, the rate of an amount equal to seventy-five per cent. of the value of such aggregate of such parts or the rate of twenty-one shillings such aggregate of such parts ;

(f) on component parts and accessories (excluding valves, dry batteries and battery plates) of wireless telegraphy apparatus which are not chargeable under any of the preceding subparagraphs of this paragraph, the rate of an amount equal to seventy-five per cent. of the value of each such component part or accessory.

5. The duty imposed by this Order is in lieu of the duty imposed by section 15 of the Finance Act, 1938 (No. 25 of 1938), and mentioned at reference number 10 in the First Schedule to that Act and in lieu of the duty imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments, and accordingly those duties shall not be charged or levied on any article imported on or after the 18th day of May, 1946, while this Order continues in force.

6. 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).

7. The provisions of section 8 of the Finance Act, 1919, shall apply to a 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 goods chargeable with that duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

8. Whenever an article chargeable with a duty of customs imposed by this Order—

(a) is imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons, and

(b) is shown, to the satisfaction of the Revenue Commissioners, to be intended for the use in the State of blind persons,

the Revenue Commissioners may, subject to compliance with such conditions (if any) as they may think fit to impose, permit such article to be so imported without payment of the said duty or repay any such duty paid on such importation.

9. Whenever it is shown to the satisfaction of the Revenue Commissioners that any article chargeable with a duty of customs imposed by this Order is imported for use exclusively for the purpose of imparting or receiving instruction in wireless telegraphy in a school or college, they may, subject to compliance with such conditions (if any) as they may think fit to impose, permit such article to be imported without payment of the said duty or repay any such duty paid on such importation.

10. Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with a duty of customs imposed by this Order is imported for use or has been used or is used exclusively for some purpose other than use as a component part or an accessory of wireless telegraphy apparatus, the Revenue Commissioners may, subject to compliance with such conditions (if any) as they may think fit to impose permit the article to be imported without payment of the said duty or repay any such duty paid on such importation.

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

TABLE I.

TABLE II.

GIVEN under the Official Seal of the Government, this 17th day of May, 1946.

EAMON DE VALERA,

Taoiseach.