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S.I. No. 94/1950 - Emergency Imposition of Duties (No. 253) Order, 1950.

S.I. No. 94 of 1950.

EMERGENCY IMPOSITION OF DUTIES (No. 253) 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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 253) Order, 1950.

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

3. There shall be charged, levied and paid on shirts, having collars attached, which are made wholly or mainly of cotton fabric which is either knitted or cellular woven and which are imported on or after the 19th day of April, 1950, a duty of customs at—

(a) in the case of a shirt suitable for wear by a man which does not exceed eight shillings in value, a rate of six shillings the shirt, and

(b) in the case of a shirt suitable for wear by a boy which does not exceed five shillings in value, a rate of four shillings the shirt.

4. The duty imposed by this Order is in addition to any other duty that may be chargeable on the articles mentioned in paragraph 3 of this Order.

5. 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).

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 14th day of April, 1950.

JOHN A. COSTELLO,

Taoiseach.