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Duty on empty bottles.
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20.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall (with the exceptions hereinafter mentioned) be charged, levied, and paid on all empty glass bottles of a kind ordinarily used for bottling beer, wine, or spirits, imported into Saorstát Eireann on or after the 12th day of May, 1924.
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(2) The duty imposed by this section shall not be charged or levied on any bottles of clear or white glass, or on any bottles of a kind ordinarily used solely for bottling liqueurs, perfumed spirits, or medicinal spirits and not adaptable for use in bottling other spirits or beer or wine.
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