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S.I. No. 12/1949 - Emergency Imposition of Duties (No. 238) Order, 1949.

S.I. No. 12 of 1949.

EMERGENCY IMPOSITION OF DUTIES (No. 238) ORDER, 1949.

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, do hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 238) Order, 1949.

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 fifty 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 19th day of January, 1949, namely, woven piece goods containing not less than forty per cent. by weight of artificial silk which :—

(a) exceed twenty-five inches in width ; and

(b) are not less than two and one-half ounces or more than eight ounces in weight per square yard ; and

(c) are of a value exceeding one shilling and six pence per square yard,

but excluding goods made partly of wool and not less than seven ounces in weight per square yard.

4. Whenever it is shown to the satisfaction of the Revenue Commissioners, in respect of any article chargeable with the duty imposed by this Order, that such article :—

(a) is patterned by colour otherwise than patterned in stripes, or

(b) is made wholly from spun artificial silk staple fibre, or

(c) is velvet or velveteen ; or

(d) has been subjected to a process of proofing,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the duty imposed by this Order or repay any such duty paid thereon at importation.

5. Any article chargeable with the duty imposed by this Order which is imported into the State after exportation therefrom shall be exempt from such duty if it is shown, to the satisfaction of the Revenue Commissioners, that such article was manufactured in the State and was exported solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing and proofing, and did not undergo any other process of manufacture while so outside the State.

6. Section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of " the area of application of the Acts of the Oireachtas " for " Great Britain and Ireland " and as though the articles were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

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 without payment of the duty imposed by this Order any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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).

8. The Emergency Imposition of Duties (No. 213) Order, 1940 ( S. R. & O. No. 194 of 1940 ), is hereby amended by the deletion of all references to artificial silk.

9. For the purposes of this Order, importation shall be deemed to take place at the time mentioned in section 40 of the Customs Consolidation Act, 1876, instead of the time at which the entry of the relevant goods is delivered.

10. 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 14th day of January, 1949.

JOHN A. COSTELLO,

Taoiseach