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S.I. No. 101/1955 - Emergency Imposition of Duties (No. 348) (Felting) Order, 1955.

S.I. No. 101 of 1955.

EMERGENCY IMPOSITION OF DUTIES (No. 348) (FELTING) ORDER, 1955.

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. 348) (Felting) Order, 1955.

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 thirty-seven and one-half 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 third day of June, 1955, that is to say, felting (other than woven felting) of the type used as underlay for floor coverings, not impregnated with rubber or other solution, and pieces of such felting cut to shape, whether or not the edges of the pieces are bound with textile or other material.

4. The duty imposed by this Order shall not be charged or levied on any article chargeable with any of the following duties, that is to say :

(a) the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 33 in the First Schedule to that Act,

(b) the duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 24 in the First Schedule to that Act,

(c) the duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 5 in the First Schedule to that Act,

(d) the duty imposed by section 15 of the Finance Act, 1938 (No. 25 of 1938), and mentioned at reference number 14 in the First Schedule to that Act,

(e) the duty imposed by section 8 of the Finance Act, 1939 (No. 18 of 1939), and mentioned at reference number 7 in the First Schedule to that Act,

(f) the duty imposed by the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ).

5. Neither the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), nor the duty imposed by section 13 of that Act shall be charged on any article chargeable with the duty imposed by this Order.

6. Where a number of articles, collectively chargeable with the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 16 in the Fourth Schedule to that Act or at the rate mentioned at reference number 17 in that Schedule, includes an article chargeable with the duty imposed by this Order, that article shall be chargeable with the duty imposed by this Order and the value of that article shall not be reckoned in the computation of the total value on which the amount of the duty imposed by the said section 12 is chargeable, at whichever of the said rates is applicable, on the said number of articles so collectively chargeable.

7. 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 twenty-five 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.

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 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 this Order is hereby placed under the care and management of the Revenue Commissioners.

GIVEN under the Official Seal of the Government, this 27th day of May, 1955.

WILLIAM NORTON,

Tánaiste.