S.I. No. 244/1955 - Emergency Imposition of Duties (No. 360) (Tableware) Order, 1955.

S.I. No. 244 of 1955.

EMERGENCY IMPOSITION OF DUTIES (No. 360) (TABLEWARE) 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, hereby order as follows:

1. This Order may be cited as the Emergency Imposition of Duties (No. 360) (Tableware) Order, 1955.

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

3. Section 9 of the Finance Act, 1940 (No. 14 of 1940), and the First Schedule thereto shall, as respects articles imported on or after the 9th day of December, 1955, have effect as if—

(i) for the description in the second column of that Schedule at reference number I there were substituted the following description:

"Articles of domestic or household pottery which have been subjected to a process of glazing or of vitrification, but excluding articles which are footwarmers, figures and figurines, urinals and bedpans, flower tubs, vases, trays, graduated jugs, rolling pins, condiment sets and containers for salt, mustard or pepper, toast racks or toys, articles which are designed, constructed, and suitable for use as fixtures or fittings and articles which at importation are fitted to metal frames or are mounted with metal.";

and

(ii) for paragraphs (a) and (b) in the third column of that Schedule at reference number I there were substituted the following paragraphs:

"(a) on tableware of porcelain or china (including biscuit porcelain and parian)—whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say :—75 per cent. or one shilling and sixpence the article ;

(b) on tableware other than tableware of porcelain or china (including biscuit porcelain and parian)—whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say :—75 per cent. or ninepence the article ; "

GIVEN under the Official Seal of the Government, this 2nd day of December, 1955.

(Signed) JOHN A. COSTELLO,

Taoiseach.