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S.I. No. 286/1948 - Emergency Imposition of Duties (No. 236) Order, 1948.

S.I. No. 286 of 1948.

EMERGENCY IMPOSITION OF DUTIES (No. 236) ORDER, 1948.

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. 236) Order, 1948.

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

3. A duty of customs shall be charged, levied and paid at the rate of severity-five per cent. of the value of the article on each of the following articles imported on or after the 28th day of August, 1948, that is to say, footballs, the covers of which are made wholly or mainly of leather, and football covers made wholly or mainly of leather and imported separately.

4.—(1) Section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply to the duty imposed by this Order as if articles chargeable with the duty were mentioned in the second column of the First Schedule to that Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of fifty per cent. of the value of the articles were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column.

(2) Section 16 of the said Act and the regulations made thereunder shall apply for the purpose of the said section 6 as applied by this Article.

5. The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), on the articles mentioned in the First Schedule to that Act at reference number 35 shall not be charged or levied on articles chargeable with the duty imposed by this Order.

6. The following provisions shall cease to have effect on the 28th day of August, 1948, that is to say, section 4 of the Finance Act, 1933 (No. 15 of 1933), as amended by section 27 of the Finance Act, 1935 (No. 28 of 1935), and Part IV of the Eighth Schedule to the latter Act at reference number 10, in so far as the said section 4 as so amended relates to articles mentioned at reference number 5 in Part I of the First Schedule to the said Finance Act, 1933 .

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 think fit to impose, to import without payment of the duty imposed by this Order any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

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

GIVEN under the Official Seal of the Government, this 25th day of August, 1948.

WILLIAM NORTON,

Tánaiste.