Finance (Customs Duties) (No. 2) Act, 1932
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Duty on certain woven tissues. |
9.—(1) In lieu of the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), a customs duty of an amount equal to forty-five per cent. of the value of the goods shall be charged, levied, and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing and floor coverings) which are imported into Saorstát Eireann on or after the 26th day of April 1932 and are so imported in the piece and are of the width of twelve inches or more and of the weight of seven ounces or more per square yard and are of a value exceeding two shillings per square yard. | |
(2) A customs duty of an amount equal to thirty per cent, of the value of the goods shall be charged, levied, and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing, and floor coverings) which are imported into Saorstát Eireann on or after the 26th day of April 1932 and are so imported in the piece and are of the width of twelve inches or more and of the weight of seven ounces or more per square yard and are of a value not exceeding two shillings per square yard. | ||
(3) The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. | ||
(4) Whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this sub-section, would be chargeable with the duty imposed by this section is of the nature of blanketing or felt and is suitable and intended solely for use in the manufacture of saddlery or harness or for use by printers for the purpose of their printing business or for use as ironing cloths by laundrymen or tailors, or for use in the upholstering of furniture or vehicles, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section. | ||
(5) Whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this sub-section, would be chargeable with the duty imposed by this section is imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section. | ||
(6) Whenever it is shown to the satisfaction of the Revenue Commissioners that any woven tissue imported into Saorstát Eireann and chargeable with the duty imposed by this section was manufactured in and exported from Saorstát Eireann and has since such exportation undergone the process of shrinking and no other process of manufacture, section 6 of the Customs and Inland Revenue Act, 1879 , shall apply to such woven tissue notwithstanding that it has undergone outside Saorstát Eireann such process of shrinking. |