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S.I. No. 234/1950 - Emergency Imposition of Duties (No. 257) Order, 1950.

S.I. No. 234 of 1950.

EMERGENCY IMPOSITION OF DUTIES (No. 257) ORDER, 1950.

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. 257) Order, 1950.

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 thirty-three and one-third per cent. of the value of the article shall be charged, levied and paid on articles of the following descriptions imported on or after the 22nd day of September, 1950, that is to say :

(a) all oils and fats (other than margarine) which are of vegetable origin and are wholly or mainly glycerides excluding unbleached or unrefined palm oil but not excluding palm kernel oil ; and

(b) all oils and fats (other than margarine) consisting wholly of a mixture of two or more oils or fats which are of vegetable origin and are wholly or mainly glycerides.

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 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. The Emergency Imposition of Duties (No. 37) Order, 1934 (S. R. & O., No. 160 of 1934), is hereby revoked.

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 15th day of September, 1950.

(Signed) WILLIAM NORTON,

Tánaiste.