S.I. No. 89/1938 - Emergency Imposition of Duties (No. 138) Order, 1938.

STATUTORY RULES AND ORDERS. 1938. No. 89.

EMERGENCY IMPOSITION OF DUTIES (No. 138) ORDER, 1938.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government 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 Ireland 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 Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited as the Emergency Imposition of Duties (No. 138) Order, 1938.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

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 on or after the 5th day of April, 1938, that is to say:—

(a) articles which, in the opinion of the Revenue Commissioners, are designed and constructed for the use of heat produced solely by means of electricity and are of any of the following descriptions, that is to say:—

(i) heaters (including circulators) which consume, when in use, not less than two hundred and fifty watts and are designed and constructed for heating liquids by immersion therein of the said heater;

(ii) fires, radiators, tubular heaters, and similar articles;

(iii) any of the following articles in which an electrical heating element is incorporated, that is to say, electrically heated hot-water radiators, smoothing irons not exceeding seven pounds in weight, toasters, and kettles;

(b) articles which, in the opinion of the Revenue Commissioners, are component parts of any of the articles mentioned in the foregoing paragraph (a).

4. A duty of customs at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported on or after the 5th day of April, 1938, that is to say:—

(a) cooking apparatus for household use which is heated solely by electricity, excluding

(i) apparatus designed and constructed to incorporate more than four cooking rings, and

(ii) apparatus which is, in the opinion of the Revenue Commissioners, designed and constructed primarily for heating liquids, and

(iii) toasters and plate warmers;

(b) articles (other than electrical heating elements imported separately) which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts of cooking apparatus hereinbefore mentioned as chargeable with the duty imposed by this paragraph.

5. The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this Order with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though articles chargeable with either of the said duties 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. The duty imposed by paragraph 4 of this Order is in lieu of the duty imposed by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 11 of the First Schedule to that Act, and accordingly the said duty mentioned at the said reference number 11 shall not be charged or levied on any article imported on or after the 5th day of April, 1938, and while this Order continues to be in force.

7. 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 a 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.

8. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 2nd day of April, 1938.