1. HomeBaile
  2. Statutory InstrumentsIonstraimí Reachtúla
  3. 1939
  4. S.I. No. 65/1939 - Emergency Imposition of Duties (No. 177) Order, 1939.

S.I. No. 65/1939 - Emergency Imposition of Duties (No. 177) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 65.

EMERGENCY IMPOSITION OF DUTIES (No. 177) ORDER, 1939.

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, do by order all or any of certain things and among others vary, in any manner or respect whatsoever, in regard to goods imported into Ireland on or after a specified day any customs duty in force at the passing of the said Act or imposed by any Act passed or order made after the passing of the said Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such 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. 177) Order, 1939.

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

3. The duty of customs imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 42 in the First Schedule to that Act (being a duty on knitted fabric of all descriptions imported in the piece) in so far as it is chargeable on knitted fabric imported on or after the 22nd day of March, 1939, which contains, in the opinion of the Revenue Commissioners, not less than forty per cent. by weight of artificial silk and which, in the opinion aforesaid, is knitted otherwise than in tubular form shall, in lieu of as provided by paragraph 3 of the Emergency Imposition of Duties (No. 153) Order, 1938 (Statutory Rules and Order, No. 218 of 1938), be charged, levied, and paid (subject to the provisions of section 8 of the Finance Act, 1919) at whicheverof the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :

(a) the rate of an amount equal to sixty per cent. of the value of the article, or

(b) the rate of sixpence and three farthings the square yard.

Dublin.

This 21st day of March, 1939.