S.I. No. 285/1948 - Emergency Imposition of Duties (No. 235) Order, 1948.

S.I. No. 285 of 1948.


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. 235) Order, 1948.

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

3. A duty of customs shall be charged, levied, and paid at the rate of fifty per cent. of the value of the article on each of the following articles imported on or after the 28th day of August, 1948, that is to say—

(a) lead-acid accumulators which are complete or substantially complete, and

(b) component parts of such accumulators which are grids or plates or assemblies of grids or plates.

4. Section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the " area of application of the Acts of the Oireachtas " for " Great Britain and Ireland," and as though the articles 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.

5. Neither the duty imposed by Section 12 of the Finance Act, 1934 (No. 31 of 1934), on the articles mentioned in Part II of the Fourth Schedule to that Act at reference number 15 nor the duty imposed by the Emergency Imposition of Duties (No. 226) Order, 1946 ( S. R. & O. No. 129 of 1946 ), on the articles mentioned in paragraph (f) of Article 4 of that Order shall be charged or levied on articles chargeable with the duty imposed by this Order, but this provision shall not affect paragraph (c) of Article 5 of the Emergency Imposition of Duties (No. 222) Order, 1941 ( S. R. & O. No. 421 of 1941 ).

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 therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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 duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

GIVEN under the Official Seal of the Government, this 25th day of August, 1948.