Finance Act, 1933
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Alteration of rates of duty on certain personal clothing and wearing apparel. |
11.—(1) The customs duties imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 11th day of May, 1933, at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 7 , that is to say:— | |
(a) on all articles of the nature of coats, wraps, costumes, or dresses made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by women or girls and on all component parts and accessories of such articles—at the rate of an amount equal to sixty per cent. of the value of the article; | ||
(b) on all soft felt hats suitable for wear by men or boys—at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article. | ||
(2) Section 7 (except sub-section (1) thereof) of the Finance (Customs Duties) (No. 2) Act, 1932 , as amended by subsequent Acts shall apply to the duty imposed by that section when charged at rates fixed by this section in like manner as it applies to the said duty when charged at rates fixed by the said section 7 . |