S.I. No. 107/1954 - Emergency Imposition of Duties (No. 331) (Fireside Companion Sets) Order, 1954.


S.I. No. 107 of 1954.

EMERGENCY IMPOSITION OF DUTIES (NO. 331) (FIRESIDE COMPANION SETS) ORDER, 1954.

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. 331) (Fireside Companion Sets) Order, 1954.

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-seven and one-half per cent. of the value of the article shall be charged, levied and paid on—

(a) any of the following articles (whether imported in sets or otherwise, and whether completely or partially manufactured) which are made wholly or mainly of metal, that is to say :

(i) stands or holders suitable for incorporation in fireside companion sets, and

(ii) brushes, pokers, tongs or shovels which are suitable for incorporation in fireside companion sets and which do not exceed fifteen inches in length, and

(b) component parts (whether completely or partially man factured) of any of the articles mentioned in subparagraph (a) of this paragraph,

which are imported on or after the 26th day of May, 1954.

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 with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of 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).

5. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to twenty-five per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

6. The duty imposed by this Order is in lieu of every (if any) other duty which may be chargeable on the articles.

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 19th day of May, 1954.

SE?N F. LEMASS,

Tánaiste.