Finance Act, 1935
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Imposition of duties in the Second Schedule. |
11.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column. | |
(2) Where a percentage is stated in the third column of the Second Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article. | ||
(3) Section 106 of the Customs Consolidation Act, 1876 , shall, in its application to any article chargeable with the duty mentioned at reference number 15 in the Second Schedule to this Act, be construed and have effect as if the words “or shall be found to be of less value for home use than the amount of the drawback claimed” contained in the said section were omitted therefrom. |