Finance Act, 1934
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Duty on certain woven tissues. |
11.—(1) In lieu of the duty imposed by section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on all woven tissues (other than floor coverings) which are imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, and are made wholly or partly of wool or worsted and are imported in the piece and are not less than twelve inches in width and are not less than seven ounces in weight per square yard, a duty of customs at whichever of the following rates is applicable, that is to say:— | |
(a) if such woven tissue does not exceed one shilling and threepence in value per square yard—at the rate of an amount equal to thirty per cent. of the value of the article; | ||
(b) if such woven tissue exceeds one shilling and threepence in value per square yard—at the rate of an amount equal to forty-five per cent. of the value of the article. | ||
(2) 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 “Saorst[html]t Eireann” for the expression “Great Britain and Ireland”, and as though 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. | ||
(3) The duty imposed by this section shall not be charged or levied on any woven tissue in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue either— | ||
(a) had been subjected, before importation, to a process of proofing by being backed or coated with a rubber or similar solution, or | ||
(b) at importation forms part of a composite cloth which, or any part of which, had been subjected before importation, to a process of proofing. | ||
(4) Whenever the Revenue Commissioners are satisfied, in respect of any woven tissue which but for this paragraph would be chargeable with the duty imposed by this section, that such woven tissue— | ||
(a) is suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or | ||
(b) is of the nature of blanketing or felt and is suitable and intended solely for use in an industrial process other than the manufacture of saddlery, harness, blankets, rugs, personal clothing, or wearing apparel, | ||
the Revenue Commissioners may, subject to compliance with such conditions as they shall think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section | ||
(5) The duty imposed by this section shall not be charged or levied on any woven tissue imported into Saorst[html]t Eireann after exportation therefrom in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue was manufactured in Saorst[html]t Eireann and was exported from Saorst[html]t Eireann solely for the purpose of undergoing outside Saorst[html]t Eireann the process of proofing or the process of shrinking or both those processes and did not undergo outside Saorst[html]t Eireann any other process. |