S.I. No. 241/1956 - Emergency Imposition of Duties (No. 387) (Preparations Or Mixtures Containing Malt Extract) Order, 1956.

S.I. No. 241 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 387) (PREPARATIONS OR MIXTURES CONTAINING MALT EXTRACT) 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. 387) (Preparations or Mixtures Containing Malt Extract) Order, 1956.

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

3. The Emergency Imposition of Duties (No. 233) Order, 1948 ( S.I. No. 241 of 1948 ), shall, as respects articles imported on or after the 14th day of September, 1956, have effect as if—

(a) " which are not otherwise liable to duty and " were deleted in paragraph (c) (inserted by the Emergency Imposition of Duties (No. 336) (Preparations or Mixtures Containing Malt Extract) Order, 1954 ( S.I. No. 211 of 1954 )) of Article 3,

(b) the following Articles were inserted after Article 3 :

" 3A. 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 each of the following articles, namely, preparations (other than those specified in paragraph (b) of Article 3 of this Order) or mixtures which contain malt extract and which are imported in containers each containing at importation not more than 16 ounces of such preparations or mixtures.

3B. 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 Article 3A of this Order as if the articles chargeable with that duty werementioned in the second column of the First Schedule to the said Act and Article 3A 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 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 Article.

3C. Neither the duty imposed by section 3 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), nor the duty imposed by the Emergency Imposition of Duties (No. 152) Order, 1938 ( S. R. & O. No. 217 of 1938 ), shall be charged or levied on any article chargeable with a duty imposed by this Order, but a duty imposed by this Order shall not be charged or levied on any article chargeable with any duty not being a duty imposed by the said section 3 of the Finance (No. 2) Act, 1939 or the said Emergency Imposition of Duties (No. 152) Order, 1938.", and

(c) Articles 6, 7 and 9 applied and had effect in relation to the duty imposed by Article 3 and the duty imposed by Article 3A (inserted by this Order).

GIVEN under the Official Seal of the Government, this 7th day of September, 1956.

(Signed.) JOHN A. COSTELLO,

Taoiseach.

EXPLANATORY NOTE.

The above Order imposes a duty of 37½% (full rate) 25% (preferential rate U.K. and Canada) on preparations containing malt extract which are imported in containers containing not more than 16 ounces.