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S.I. No. 218/1954 - Emergency Imposition of Duties (No. 338) (Vulcanised Rubber For Soles and Heels) Order, 1954.

S.I. No. 218 of 1954.

EMERGENCY IMPOSITION OF DUTIES (NO. 338) (VULCANISED RUBBER FOR SOLES AND HEELS) 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. 338) (Vulcanised Rubber for Soles and Heels) Order, 1954.

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

3.—(1) 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 each of the following articles imported on or after the 19th day of October, 1954, that is to say, slabs, plates, sheets and strips of vulcanised rubber (including synthetic rubber) or of any imitation thereof, which are suitable for use in the manufacture or repair of soles or heels of boots or shoes.

(2) In this paragraph, " boot " includes any external footwear which extends above the ankle of the wearer, and " shoe " includes slipper, golosh, sandal, clog, and any other external footwear which does not extend above the ankle of the wearer.

4. 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 imposed by 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 articles 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.

5. 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 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).

6. The duty imposed by section 8 of the Finance Act, 1939 (No. 18 of 1939), and mentioned at reference number 5 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty imposed by this Order.

7. 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 12th day of October, 1954.

JOHN A. COSTELLO,

Taoiseach.