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Duty on grass seed.
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2.—(1) There shall be charged, levied, and paid a customs duty at the rate of two shillings per hundredweight on grass seed of all descriptions imported into Saorstát Eireann on or after the 28th day of September, 1933.
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(2) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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 without payment of the duty imposed by this section any goods chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.
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