S.I. No. 187/1956 - Emergency Imposition of Duties (No. 380) (Unglazed Clay Articles) Order, 1956.

S.I. No. 187 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 380) (UNGLAZED CLAY ARTICLES) ORDER, 1956.

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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 380) (Unglazed Clay Articles) Order, 1956.

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

3. Section 9 of the Finance Act, 1940 (No. 14 of 1940), and the First Schedule thereto shall, as respects articles imported on or after the 13th day of July, 1956, have effect as if—

(a) the following new paragraph, that is to say :

" Articles, whether vitrified or not vitrified, of any of the following descriptions which are made wholly or mainly of clay and are unglazed and which are suitable for domestic use, that is to say :

(i) backs and cheeks or sides (including articles consisting of a back and cheeks or sides) for fire grates or mantel registers,

(ii) component parts of such articles,"

were added in the second column of that Schedule at reference number 2,

(b) the following were added after " 75% " in the third column of that Schedule at that reference number :—

" on the articles mentioned in the first paragraph in the second column and 37½% on the articles mentioned in the second paragraph in the second column,"

(c) the following were added at the end of the third provision in the fourth column of that Schedule at that reference number :—

" in so far as it is chargeable on the articles mentioned in the first paragraph in the second column, " and

(d) the following new provision were added in the fourth column at that reference number :—

" 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 mentioned at this reference number, in so far as it is chargeable on the articles mentioned in the second paragraph in the second column, as if the said articles were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number 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 purposes of the said section 6 as applied as aforesaid."

GIVEN under the Official Seal of the Government, this 6th day of July, 1956.

(Signed) JOHN A. COSTELLO,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a Customs duty of 37½% (full rate) 25% (preferential rate United Kingdom and Canada) on backs and cheeks for fire grates and mantel registers made wholly or mainly of clay which are suitable for domestic use, and component parts of such articles.