1. HomeBaile
  2. Statutory InstrumentsIonstraimí Reachtúla
  3. 1957
  4. S.I. No. 187/1957 - Imposition of Duties (No. 9) (Coil Springs) Order, 1957.

S.I. No. 187/1957 - Imposition of Duties (No. 9) (Coil Springs) Order, 1957.

S.I. No. 187 of 1957.

IMPOSITION OF DUTIES (No. 9) (COIL SPRINGS) ORDER, 1957.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 9) (Coil Springs) Order, 1957.

2. A duty of customs at the rate of an amount equal to three shillings and ninepence per pound weight of the article shall be charged, levied and paid on each of the following articles imported on or after the 30th day of September, 1957, that is to say, coil springs which are made from round steel bar of which the greatest cross-sectional dimension is not less than five-sixteenths of an inch and which are either—

(a) cylindrical in shape throughout with an internal diameter measuring not less than two and one-half inches, or

(b) mainly cylindrical in shape but tapered at one end only, the internal diameter of the cylindrical portion measuring not less than two and one-half inches.

3. The duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), and mentioned in Parts I and II of the Fourth Schedule to that Act shall not be charged or levied on any article chargeable with the duty imposed by this Order.

4. Where a number of articles collectively chargeable with the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 17 in Part III of the Fourth Schedule to that Act includes an article chargeable with the duty imposed by this Order, such article shall be chargeable with the duty imposed by this Order and the value of such article shall not be reckoned in the computation of the total value on which the amount of the duty imposed by the said section 12 is chargeable on the said number of articles so collectively chargeable.

5. (1) The duty imposed by this Order shall not be charged or levied on any article which at importation forms part of a complete or substantially complete motor-car or motor-car chassis.

(2) In this paragraph " motor-car " and " motor-car chassis " have the same meanings respectively as they have in section 12 of the Finance Act, 1934 .

6. 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 imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order 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 two shillings and sixpence per pound weight 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 purpose of the said section 6 as applied by this paragraph.

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 with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of such 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. 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 2 of this Order on payment of the duty chargeable on that article immediately before the 30th day of September, 1957, by virtue ofsection 12 of and the Fourth Schedule to the Finance Act, 1934 , provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 30th day of October, 1957,

(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 30th day of September, 1957, and

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

9. 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 23rd day of September, 1957.

(Signed) ÉAMON DE VALERA,

Taoiseach.

Explanatory Note.

This Order provides for the imposition of a Customs duty of 3/9 (full) 2/6 (Preferential U.K. and Canada) per lb. on certain coil springs made from round steel bar.