S.I. No. 24/1933 - Emergency Imposition of Duties (No. 6) Order, 1933.

STATUTORY RULES AND ORDERS. 1933. No. 24.

EMERGENCY IMPOSITION OF DUTIES (No. 6) ORDER, 1933.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, do by order all or any of certain things mentioned in that section and, amongst others—

(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty;

(b) vary in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;

AND WHEREAS the Emergency Imposition of Duties (No. 5) Order, 1932, was made by the Executive Council under the said section 1 of the Emergency Imposition of Duties Act, 1932 ;

NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1 Short title.

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 6) Order, 1933.

2 Interpretation.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3 Operation.

3. Every provision of this Order which directly or indirectly imposes or varies a customs duty shall have effect in respect of all articles liable to such duty imported into Saorstát Eireann on or after the fourteenth day of March, 1933.

4 Variation of the duty on woven tissues.

4. Section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall have effect as if the words "one shilling and threepence" were substituted for the words "two shillings" in sub-section (1) and in sub-section (2) of that section, and the duty imposed by the said section shall be charged, levied and paid as if the said section were amended accordingly.

5 Variation of the duty on personal clothing and wearing apparel.

5.—(1) The duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall be charged, levied, and paid on all articles of the nature of coats, wraps, costumes, or dresses made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by women or girls and on all component parts and accessories of such articles at the rate of an amount equal to sixty per cent. of the value of the article in lieu of the rate mentioned in the said section 7.

(2) Sub-sections (2) to (6) of the said section 7 shall apply to the duty imposed by that section when chargeable at the rate mentioned in this paragraph as fully as they apply to the said duty when chargeable at a rate mentioned in the said section 7.

6 Variation of the duty on component parts of ploughs.

6. The exemption, conferred by sub-paragraph (b) of paragraph 3 of the First Schedule to the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), from the duty imposed by section 2 of that Act shall not apply to any article which, in the opinion of the Revenue Commissioners, is a casting (not machined) of a component part of a plough.

7 Amendment of the Schedule to the Emergency Imposition of Duties (No. 5) Order, 1932.

7. (1) The Schedule to the Emergency Imposition of Duties (No. 5) Order, 1932, is hereby amended by the insertion, at Reference Number 7 in the said Schedule, of the following words and clauses in the second column, that is to say—

"and

(g) complete or substantially assembled wheeled vehicles (not mechanically propelled) ordinarily used for the transport of children; and

(h) metal fabric and expanded metal exceeding in weight 3lbs. per square yard and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for reinforcing".

(2) The Schedule to the Emergency Imposition of Duties (No. 5) Order, 1932, is hereby amended by the addition to the said Schedule of the following words and figures, that is to say—

Ref No.

Articles liable to Duty.

Rate of Duty.

Containers which are made wholly or mainly of tin, tinplate, or tinned plate, or a combination of any of value of them and are imported empty, but excluding articles made from an alloy of which the main ingredient is tin.

An amount equal to twenty per cent. of the value of the article.

DUBLIN,

This 10th day of March, 1933.