S.I. No. 197/1956 - Emergency Imposition of Duties (No. 382) (Furnishing Fabrics) Order, 1956.

S.I. No. 197 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 382) (FURNISHING FABRICS) ORDER, 1956.

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. 382) (Furnishing Fabrics) Order, 1956.

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 fifty per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 20th day of July, 1956, that is to say :

woven textile fabrics which are not less than eighteen inches in width and which exceed two and one-half ounces but do not exceed twenty ounces in weight per square yard and pieces thereof cut to shape, whether or not the edges of the pieces are bound with textile or other material or are hemmed, being fabrics or pieces which—

(a) are suitable for any of the following purposes, that is to say :

(i) the upholstering or the covering of furniture, or

(ii) the manufacture of curtains, or

(iii) the upholstering of vehicles,

(b) are ticken other than ticken containing more than sixty per cent. by weight of cotton, or

(c) are ticken containing more than sixty per cent. by weight of cotton, having a pattern in colour woven therein and containing more than ninety ends per inch in the warp (two ends weaving together as one being counted as one end).

4. The duty imposed by this Order shall not be charged or levied on :—

(a) articles otherwise liable to duty (other than articles liable to the duty imposed by section 12 or by section 13 of the Finance Act, 1934 (No. 31 of 1934)),

(b) floor covering,

(c) leather cloth,

(d) fabric with a bona fide design or pattern permanently printed or painted thereon which is visible on both surfaces of the fabric,

(e) chenille,

(f) moquette or plush,

(g) corduroy,

(h) bedford cord,

(i) moleskin,

(j) velvet,

(k) velveteen or other pile fabric, or

(l) lamé cloth.

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 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.

6. Whenever the Minister for Finance, after consultation with the 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).

7. Where a number of articles, collectively chargeable with the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 16 in the Fourth Schedule to that Act or at the rate mentioned at reference number 17 in that Schedule, includes an article chargeable with the duty imposed by this Order, that article shall be chargeable with the duty imposed by this Order and the value of that article shall not be reckoned in the computation of the total value on which the amount of the duty imposed by the said section 12 is chargeable, at whichever of the said rates is applicable, on the said number of articles so collectively chargeable.

8. Without prejudice to paragraph 7 of this Order, neither the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), nor the duty imposed by section 13 of that Act shall be charged on any article chargeable with the duty imposed by this Order.

9. 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 13th day of July, 1956.

JOHN A. COSTELLO,

Taoiseach.

EXPLANATORY NOTE

The effect of the above Order is to impose a tariff of 50% (Full rate) 33¹/₃% (Preferential U.K. and Canada) on furnishing fabrics of the tapestry type and on certain types of mattress ticken.