S.I. No. 228/1954 - Emergency Imposition of Duties (No. 340) (Woven Artificial Textile and Union Fabrics) Order, 1954.

S.I. No. 228 of 1954.

EMERGENCY IMPOSITION OF DUTIES (No. 340) (WOVEN ARTIFICIAL TEXTILE AND UNION FABRICS) 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. 340) (Woven Artificial Textile and Union Fabrics) Order, 1954.

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

3. In this Order " synthetic or artificial textile " means a synthetic textile or an artificial textile or any mixture of synthetic textiles or of artificial textiles or of both synthetic and artificial textiles.

4. 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 2nd day of November, 1954, that is to say :—

woven fabrics (other than floor coverings), not chargeable with the duty imposed by the Emergency Imposition of Duties (No. 242) Order, 1949 ( S.I. No. 194 of 1949 ), or the duty imposed by the Emergency Imposition of Duties (No. 202) Order, 1939 ( S. R. & O. No. 289 of 1939 ), or the duty imposed by the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 ( S. R. & O. No. 464 of 1941 ), which are not less than twelve inches in width and are made wholly of synthetic or artificial textile or of a combination of any two or more of the following, that is to say, synthetic or artificial textile, cotton, flax, hemp, ramie, jute, wool, hair or silk.

5. Whenever it is shown to the satisfaction of the Revenue Commissioners, in respect of any article chargeable with the duty imposed by this Order, that such article—

(a) is a fancy woven cloth (other than a fancy woven cloth which contains synthetic or artificial textile and does not exceed eight ounces in weight per square yard and which is suitable for use as a shirting, a blouse cloth, a dress cloth or a lingerie cloth) ; or

(b) is a cloth containing fancy yarns (other than a slub-yarn dress cloth which contains synthetic or artificial textile and does not exceed eight ounces in weight per square yard); or

(c) is tapestry ; or

(d) is brocade, including corset brocade, but excluding brocade which is not less than fifty-nine inches in width or is brocade ticken ; or

(e) is corset coutil ; or

(f) is motor tyre fabric ; or

(g) contains more than sixty per cent. by weight of cotton ; or

(h) is made partly of wool and is not less than four and one-half ounces in weight per square yard ; or

(i) is made wholly or partly of synthetic or artificial textile and exceeds eight ounces in weight per square yard ; or

(j) is made wholly or partly of synthetic or artificial textile, is not less than four and one-half ounces nor more than eight ounces in weight per square yard and is suitable for use in the manufacture of women's dresses, or women's or men's suits (other than as linings therefor) ; or

(k) is not moquette or plush and

(i) is made partly of silk or of a synthetic or artificial textile and does not exceed twenty-five inches in width and is of a value which exceeds seven shillings and sixpence per square yard ; or

(ii) is a printed or painted cloth suitable for use as blouse cloth, dress cloth, lingerie cloth or furnishing cloth ; or

(iii) is velvet, velveteen, corduroy or other pile fabric ; or fur fabric ; or

(iv) consists of two or more fabrics which have been assembled face to face by rubber or other adhesive ; or

(v) is lamé cloth or other cloth containing metal yarn, or is chenille cloth, bouclé cloth or moiré fabric, or is embroidered, quilted, Jacquard-blistered or dobby-blistered fabric ; or

(vi) is a treated fabric which has been coated, impregnated or otherwise operated upon, but excluding any fabric which—

(I) is suitable for use in the manufacture of men's or women's outer garments and which has been impregnated and rendered shower-proof ; or

(II) is of the nature of a ticken, or a lining or an interlining and is proofed ; or

(III) is of the nature of a tarpaulin fabric ; or

(IV) is of the nature of book muslin ; or

(V) has been subjected only to a textile finishing process or treatment ;

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the duty imposed by this Order or repay any such duty paid thereon at importation.

6. Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any article chargeable with the duty imposed by this Order, that such article is a woven fabric made partly of wool and is of the nature of blanketing or felt and is suitable and intended solely for use in an industrial process other than the manufacture of saddlery, harness, blankets, rugs or personal clothing or wearing apparel, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven fabric to be imported without payment of the duty imposed by this Order or repay any such duty paid thereon at importation.

7. Any article chargeable with the duty imposed by this Order, other than a woven fabric which is made partly of wool, which is imported into the State after exportation therefrom shall be exempt from such duty if it is shown, to the satisfaction of the Revenue Commissioners, that such article was manufactured in the State and was exported therefrom solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing and proofing, and did not undergo any other process of manufacture while so outside the State.

8. Notwithstanding anything contained in paragraph 7 of this Order, the duty imposed by this Order shall not be charged or levied on any woven fabric which is made partly of wool and which is imported into the State after exportation therefrom and in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven fabric was manufactured in the State and was exported therefrom solely for the purpose of undergoing elsewhere the process of proofing or the process of shrinking or both those processes and did not undergo any other process while so outside the State.

9. For the purpose of chargeability with the duty imposed by this Order, two or more towels joined together by the warp or weft yarns shall be deemed to be woven fabrics in the piece.

10. 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).

11. 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 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.

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

13. The following orders are hereby revoked, as respects articles imported on or after the 2nd day of November, 1954 :

(a) the Emergency Imposition of Duties (No. 209) Order, 1940 ( S. R. & O. No. 190 of 1940 ) ;

(b) the Emergency Imposition of Duties (No. 210) Order, 1940 ( S. R. & O. No. 191 of 1940 ) ;

(c) the Emergency Imposition of Duties (No. 211) Order, 1940 ( S. R. & O. No. 192 of 1940 ) ;

(d) the Emergency Imposition of Duties (No. 212) Order, 1940 ( S. R. & O. No. 193 of 1940 ) ;

(e) the Emergency Imposition of Duties (No. 213) Order, 1940 ( S. R. & O. No. 194 of 1940 ) ;

(f) the Emergency Imposition of Duties (No. 238) Order, 1949 ( S.I. No. 12 of 1949 ) ;

(g) the Emergency Imposition of Duties (No. 238) (Amendment) Order, 1949 ( S.I. No. 296 of 1949 ) ;

(h) the Emergency Imposition of Duties (No. 281) (Artificial Silk Piece Goods) Order, 1952 ( S.I. No. 163 of 1952 ) ;

(i) the Emergency Imposition of Duties (No. 301) (Artificial Silk Piece Goods) Order, 1953 ( S.I. No. 67 of 1953 ).

GIVEN under the Official Seal of the Government this 26th day of October, 1954.

JOHN A. COSTELLO,

Taoiseach.