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S.I. No. 91/1957 - Emergency Imposition of Duties (No. 400) (Drags and Forks) Order, 1957.

S.I. No. 91 of 1957.

EMERGENCY IMPOSITION OF DUTIES (No. 400) (DRAGS AND FORKS) ORDER, 1957.

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. 400) (Drags and Forks) Order, 1957.

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

3. The Emergency Imposition of Duties (No. 273) (Forks and Wooden Handles) Order, 1952 ( S.I. No. 71 of 1952 ), shall, as respects articles imported on or after the 14th day of May, 1957, have effect as if—

(i) " fifty per cent." were substituted for " thirty per cent." in paragraph 3,

(ii) " manure drags, drain drags and similar articles, loading or filling forks," were inserted after " namely " in sub-paragraph (a) of paragraph 3,

(iii) " Thirty-three and one-third per cent." were substituted for " twenty per cent." in subparagraph (a) of paragraph 5, and

(iv) the following paragraph were inserted—

" 11. 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 any articles specified in paragraph 3 of this Order on payment of the appropriate duty imposed by this Order at the rate which obtained immediately before the 14th day of May, 1957, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 13th day of June, 1957,

(b) it is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 14th day of May, 1957, and

(c) the period of validity of any such licence does not exceed three months."

GIVEN under the Official Seal of the Government this 7th day of May, 1957.

(Signed) ÉAMON DE VALERA,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the extension of the scope of the Customs duty at Tariff Reference 115/9 of the Customs and Excise Tariff to include forks for loading or filling, manure and drain drags and similar articles and for an increase in the rate of duty to 50% (full) 331/3% (preferential U.K. and Canada) ad valorem.