Finance (Agreement With United Kingdom) Act, 1938
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Amendment of duty on electric filament lamps. |
11.—Where a number of articles collectively chargeable with the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 16 or at the rate mentioned at reference number 17 in the Fourth Schedule to that Act includes an electric filament lamp chargeable with the duty imposed by the Emergency Imposition of Duties (No. 45) Order, 1934, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), such lamp shall, if imported on or after the appointed day, be chargeable with the said duty imposed by the said Order, and the value of such lamp shall not be reckoned in the computation of the total value on which the amount of the said duty imposed by the said section 12 is chargeable at the rate aforesaid on the said number of articles so collectively chargeable. |