Finance Act, 1935
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Duty on cutlery. |
16.—(1) A duty of customs at the rate hereinafter mentioned shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, that is to say:— | |
(a) knives (including knives with a serrated edge), forks, and spoons made wholly or partly of iron or steel, or an alloy containing nickel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for domestic or household use; | ||
(b) steels for sharpening any such knives as are mentioned in the next preceding paragraph of this sub-section; | ||
(c) component parts (other than handles) made wholly or partly of iron or steel or an alloy containing nickel, of any such knives, forks, spoons, and steels as are mentioned in either of the two preceding paragraphs of this sub-section, whether such component parts are completely or partially manufactured; | ||
(d) folding penknives and pocket-knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying about the person for use for general purposes; | ||
(e) component parts made wholly or partly of iron or steel of any such penknives or pocket-knives as are mentioned in the next preceding paragraph of this sub-section, whether such component parts are completely or partially manufactured; | ||
(f) knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the slaughter of animals or the cutting and preparing of the carcases of animals or the parts or products of such carcases; | ||
(g) steels for sharpening any such knives as are mentioned in the next preceding paragraph of this sub-section; | ||
(h) component parts (other than handles), made wholly or partly of iron or steel, of any such knives or steels as are mentioned in either of the two next preceding paragraphs of this sub-section whether such component parts are completely or partially manufactured. | ||
(2) The duty imposed by the next preceding sub-section of this section shall 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, at the rate of an amount equal to seventyfive per cent, of the value of the article or the rate of six pence on each article. | ||
(3) The provisions of sections 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát 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. | ||
(4) The duty imposed by this section shall be charged and levied in addition to any other duty which may be chargeable. | ||
(5) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, 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 articles 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. |