S.I. No. 189/1949 - Emergency Imposition of Duties (No. 241) Order, 1949.

S.I. No. 189 of 1949.


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. 241) Order, 1949.

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

3. A duty of customs at the rate of the amount equal to seventy-five per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 22nd day of June, 1949, namely—

(a) chains—

(i) which are made of iron or steel wire or rod where the diameter of such wire or rod is not less than one-eighth of an inch and not more than five-sixteenths of an inch, and

(ii) of which the links are closed by welding or other like process, and

(b) articles made wholly or mainly of chain of the description aforesaid, but excluding—

(i) pulley blocks fitted with chains, and

(ii) chain blocks fitted with chains.

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 withour 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).

5. 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.

6. 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 21st day of June, 1949.