1. HomeBaile
  2. Statutory InstrumentsIonstraimí Reachtúla
  3. 1935
  4. S.I. No. 405/1935 - Emergency Imposition of Duties (No. 73) Order, 1935.

S.I. No. 405/1935 - Emergency Imposition of Duties (No. 73) Order, 1935.

STATUTORY RULES AND ORDERS. 1935. No. 405.

EMERGENCY IMPOSITION OF DUTIES (No. 73) ORDER, 1935.

WHEREAS it is enacted by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day, and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty :

NOW, the Executive Council, in exercise of the powers conferred on them by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows :—

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 73) Order, 1935.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. A duty of customs at the rate of an amount equal to sixty per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 7th day of September, 1935, that is to say, vitreous-enamelled hollow-ware of wrought iron or wrought steel or a combination of wrought iron and wrought steel, but excluding all baths which, in the opinion of the Revenue Commissioners, are primarily intended for human use and are designed, constructed, and suitable for installation as fixtures in houses or other buildings, and also excluding component parts of gas heaters and gas cookers.

4. The duty imposed by Emergency Imposition of Duties (No. 44) Order, 1934 (Statutory Rules and Orders, No. 218 of 1934), shall not be charged or levied on any article which is chargeable with the duty imposed by this Order.

5. The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression " Saorstát Eireann " for the expression " Great Britain and Ireland " and as though the articles chargeable with the said duty were mentioned 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.

6. 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 Order 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.

7. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 6th day of September, 1935.