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S.I. No. 267/1956 - Emergency Imposition of Duties (No. 391) (Abrasives) Order, 1956.

S.I. No. 267 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 391) (ABRASIVES) 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. 391) (Abrasives) Order, 1956.

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

3. The Emergency Imposition of Duties (No. 260) Order, 1951 ( S.I. No. 100 of 1951 ), shall, as respects articles imported on or after the 2nd day of November, 1956, have effect as if—

(a) in Article 3 (which provides for a duty of customs on certain abrasives) " forty-five per cent. " were substituted for " thirty per cent. " (inserted by the Emergency Imposition of Duties (No. 284) (Abrasives) Order, 1952 ( S.I. No. 220 of 1952 ) ),

(b) in Article 5 (which provides for a preferential rate of duty on articles of United Kingdom or Canadian origin) " thirty per cent. " were substituted for " twenty per cent. " (inserted by the said Emergency Imposition of Duties (No. 284) (Abrasives) Order, 1952), and

(c) the following paragraph were inserted :

" 7. 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 any article specified in paragraph 3 of this Order on payment of the duty imposed by this Order at the rate which obtained immediately before the 2nd day of Nov., 1956, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 2nd day of December, 1956,

(b) it is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 2nd day of November, 1956, and

(c) the period of validity of any such licence does not exceed three months."

GIVEN under the Official Seal of the Government, this 26th day of October, 1956.

JOHN A. COSTELLO,

Taoiseach.

EXPLANATORY NOTE.

The effect of the above Order is to increase the rate of duty on abrasives to 45% (full) 30%; (preferential U. K. and Canada.) ad valorem.