Finance (Customs and Excise Duties) Act, 1933
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Alteration of duty on certain empty glass bottles. |
5.—(1) The duty on certain empty glass bottles and empty glass jars imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 14 in the First Schedule to that Act shall, in respect of all bottles chargeable with that duty which are imported into Saorstát Eireann on or after the 24th day of November, 1933, and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for bottling beer, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— | |
(a) the rate of eight shillings per gross of one hundred and forty-four bottles, or | ||
(b) the rate stated at the said reference number 14. | ||
(2) The provisions of section 8 of the Finance Act, 1919 , shall not apply to the duty mentioned in the preceding sub-section of this section when chargeable at the rate of eight shillings per gross of one hundred and forty-four bottles. |