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  4. S.I. No. 188/1955 - Emergency Imposition of Duties (No. 358) (Hoop Or Strip of Iron, Steel Or Aluminium, Etc.) Order, 1955.

S.I. No. 188/1955 - Emergency Imposition of Duties (No. 358) (Hoop Or Strip of Iron, Steel Or Aluminium, Etc.) Order, 1955.

S.I. No. 188 of 1955.

EMERGENCY IMPOSITION OF DUTIES (No. 358) (HOOP OR STRIP OF IRON, STEEL OR ALUMINIUM, ETC.) ORDER, 1955.

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. 358) (Hoop or Strip of Iron, Steel or Aluminium, etc.) Order, 1955.

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 an amount equal to fifty per cent. of the value of the article on each of the following articles imported on or after the 7th day of October, 1955, that is to say :

(a) hoop or strip (whether coated or uncoated) of iron, steel or aluminium or of aluminium alloy which is slotted or otherwise perforated and which does not exceed fourteen inches in width or one eighth of an inch in thickness, and

(b) sections (whether coated or uncoated) of hoop or strip such as is described in paragraph (a) of this Article which are commonly known as angles, channels or tees.

4. 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 paragraph 3 of this Order as if the articles chargeable with the said duty were mentioned in the second column of the first Schedule to the said Act, and paragraph 3 of 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 thirty-three and one-third 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.

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 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).

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 30th day of September, 1955.

(Signed) WILLIAM NORTON,

Tánaiste.