S.I. No. 1/1954 - Emergency Imposition of Duties (No. 320) (Fats and Oils) Order, 1954.

S.I. No. 1 of 1954.

EMERGENCY IMPOSITION OF DUTIES (No. 320) (FATS AND OILS) ORDER, 1954.

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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 320) (Fats and Oils) Order, 1954.

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 fifty per cent. of the value of the article shall be charged, levied and paid on articles of the following descriptions, imported on or after the 12th day of January, 1954, that is to say, all fats and oils (whether with water added or not) which are—

(a) fats or oils, derived from fish or marine animals, which have been both hydrogenated and refined but not further prepared, or

(b) prepared edible fats consisting wholly or mainly of a mixture of one or more fats or oils derived from fish or marine animals and one or more fats or oils which are fixed oils of vegetable origin.

4. The duty imposed by paragraph 3 of this Order shall not be charged or levied on—

(a) fish liver fats or oils, or

(b) fats or oils which have been either sulphuretted or sulphonated.

5. The duty imposed by section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), as amended, and mentioned at reference number 8 in the Second Schedule to that Act shall not be charged or levied on any article chargeable with the duty imposed by paragraph 3 of this Order.

6. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned that is to say :

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposedby paragraph 3 of this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said 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 an amount equal to thirty-three and one-third per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column,

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

7. Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any article chargeable with the duty imposed by paragraph 3 of this Order, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods so as to render such goods or any proportion thereof chargeable with the duty.

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 paragraph 3 of this Order any articles chargeable with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of 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, 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).

9. The duty imposed by paragraph 3 of this Order is hereby placed under the care and management of the Revenue Commissioners.

10. The Emergency Imposition of Duties (No. 257) Order, 1950 ( S.I. No. 234 of 1950 ), is, as respects articles imported on or after the 12th day of January, 1954, hereby amended as follows :—

(I) for subparagraphs (a) and (b) of paragraph 3 there shall be substituted the following :

" all fats and oils (whether with water added or not) —

(i) which are fixed oils or vegetable origin, or

(ii) which are prepared edible fats consisting wholly or mainly of a mixture of two or more fats or oils which are fixed oils or vegetable origin."

(II) the following paragraphs shall be inserted after paragraph 3:

" (3A) The duty imposed by this Order shall not be charged or levied on—

(a) margarine,

(b) palm oil which has not been bleached or refined,

(c) fat or oil which has been either sulphuretted or sulphonated,

(d) tung or china wood oil,

(e) olive oil,

(f) castor oil,

(g) almond oil,

(h) croton oil,

(i) wheat germ oil, or

(j) cocoa butter.

(3B) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any article chargeable with the duty imposed by this order, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods so as to render such goods or any proportion thereof chargeable with the duty."

11. Section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and the Second Schedule to that Act shall, as respects articles imported on or after the 12th day of January, 1954, have effect as if, in the fifth column of the said Schedule at reference number 8, the following paragraph were included in lieu of the paragraph specified in subparagraph (b) of paragraph 3 of the Emergency Imposition of Duties (No. 176) Order, 1939 ( S. R. & O. No. 52 of 1939 ), that is to say :

" The duty mentioned at this reference number shall not be charged or levied on any fats which have not been refined or any preparations of such fats, in respect of which a manufacturer shows to the satisfaction of the Revenue Commissioners that such fats or preparations are imported by him for the manufacture of any article other than dripping."

GIVEN under the Official Seal of the Government, this 5th day of January, 1954.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.