S.I. No. 41/1936 - Emergency Imposition of Duties (No. 96) Order, 1936.

STATUTORY RULES AND ORDERS. 1936. No. 41.

EMERGENCY IMPOSITION OF DUTIES (No. 96) ORDER, 1936.

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 he cited as the Emergency Imposition of Duties (No. 96) Order, 1936.

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 thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on all woven piece goods of any of the following descriptions imported into Saorstát Eireann on or after the 15th day of February, 1936, that is to say:—

(a) linen piece goods;

(b) cotton piece goods;

(c) union piece goods consisting only of a combination of two or more of the following fibres, that is to say, cotton, flax, hemp, ramie, jute, hair (other than mohair and camel hair), silk, and artificial silk;

(d) union piece goods which consist wholly or mainly of cotton and wool, and are less than seven ounces in weight per square yard, and are, in the opinion of the Revenue Commissioners, of a type ordinarily used for the manufacture of any of the following articles, that is to say, shirts, towels, sheets, bed ticks, table napery, and dungarees.

4. Whenever the Revenue Commissioners are satisfied, in respect of any woven piece, goods chargeable with the duty imposed by this Order, that such woven piece goods—

(a) have been subjected to a process of proofing, or

(b) have been subjected to a process of permanent painting or printing on the surface which is outermost in wear whereby there is permanently painted or printed on such surface a bona fide design or pattern (including a design or pattern consisting of or containing words or figures or both words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or

(c) have been so fabricated as to resemble blanketing and are of a type ordinarily used for the manufacture of blankets, or

(d) are terry, or chenille, or brocade, or velveteen, or holland blind cloth, or

(e) are less than twelve inches in width and have two selvedges, or

(f) are cotton piece goods (other than tabling and towelling) which are less than four and one-half ounces in weight per square yard, or

(g) are union piece goods containing a quantity of silk or artificial silk or silk and artificial silk which forms a substantial proportion of the whole article, or

(h) are piqué cloth or imitation tweed cloth of cotton. other than cloth of a type ordinarily used for the manufacture of dungarees or overalls, or

(i) are coutil of the type ordinarily used for the manufacture of corsets, or

(j) are suitable and intended for use for one or more of the following purposes and no other purpose, that is to say:—

(i) the upholstering or the covering of furniture, or

(ii) the manufacture of curtains, or

(iii) the upholstering of vehicles, or

(iv) the binding of books,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such woven piece goods to be imported without payment of the said duty or repay any such duty paid thereon at importation.

5. For the purposes of changeability with the duty imposed by this Order, two or more towels joined together only by the warp yarns shall be deemed to be piece goods.

6. Any article chargeable with the duty imposed by this Order which is imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown, to the satisfaction of the Revenue Commissioners, that such article was manufactured in Saorstát Eireann, and was exported from Saorstát Eireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Eireann.

7. The duty imposed by this Order is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 22 in the First Schedule to that Act, and accordingly the said duty mentioned at the said reference number 22 shall not be charged or levied on any article imported into Saorstát Eireann on or after the 15th day of February, 1936, and while this Order continues to be in force.

8. 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.

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

DUBLIN.

This 14th day of February, 1936.