Finance Act, 1961
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Rates of customs duties on certain goods. |
19.—(1) The Government may, as respects all goods which are shown to the satisfaction of the Revenue Commissioners to be of a kind to which the rates of duties of customs referred to in section 8 of the Finance Act, 1919 , applied at any time and to which those rates have ceased, whether before or after the passing of this Act, to apply, authorise the Revenue Commissioners to allow the importation thereof upon payment of the duties of customs chargeable thereon at the rates which would be applicable if the rates referred to in the said section 8 applied to goods of that kind. | |
(2) An authorisation under this section may be revoked or amended by the Government and may relate to all goods of the kind referred to in subsection (1) of this section or to any class or classes thereof defined in such manner and by reference to such matters as the Government think fit. |