No. 315/1937:

EMERGENCY IMPOSITION OF DUTIES (No. 131) ORDER, 1937.

EMERGENCY IMPOSITION OF DUTIES (No. 131) ORDER, 1937.

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, by order 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:

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. This Order may be cited as the Emergency Imposition of Duties (No. 131) Order, 1937.

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. A duty of customs shall be charged, levied, and paid at the rates hereinafter mentioned on every of the following articles imported into Saorstát Eireann on or after the 8th day of December, 1937, that is to say:—

(a) linen, cotton, or union woven piece goods which—

(i) are, in the opinion of the Revenue Commissioners, of a type ordinarily used in the manufacture of any of the following articles, that is to say, dungarees or similar protective garments for wear by men, bed sheets, bed ticks, and bed mattresses, or

(ii) are terry;

(b) woven piece goods of any of the following descriptions, that is to say:—

(i) linen piece goods,

(ii) cotton piece goods,

(iii) union piece goods which consist only of a combination of two or more of the following fibres, that is to say, cotton, flax, hemp, ramie, jute, hair (other than mohair and camel hair), silk, and artificial silk,

(iv) union piece goods which consist wholly or mainly of cotton and wool and are less than seven ounces in weight per square yard and are, in the opinion of the Revenue Commissioners, of a type ordinarily used in the manufacture of any of the following articles, that is to say, shirts, towels, and table napery.

4. The duty imposed by this Order shall be charged, levied, and paid at whichever of the following rates is applicable, that is to say:—

(a) on articles mentioned in sub-paragraph (a) of the next preceding paragraph of this Order, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:—

(i) the rate of an amount equal to forty per cent. of the value of the article, or

(ii) four pence the square yard;

(b) on articles mentioned in sub-paragraph (b) of the said next preceding paragraph, at the rate of an amount equal to forty per cent. of the value of the article.

5. The duty imposed by this Order is in lieu of the duty imposed by section 7 of the Finance Act 1936 (No. 31 of 1936), and mentioned at reference number 35 in the First Schedule to that Act, and accordingly the said duty mentioned at the said reference number 35 shall not be charged or levied on any article imported into Saorstát Eireann on or after the 8th day of December, 1937, and while this Order continues to be in force.

6. For the purpose of chargeability with the duty imposed by this Order on articles mentioned in sub-paragraph (a) of paragraph 3 of this Order, two or more towels joined together only by the warp yarns shall be deemed to be piece goods.

7. Whenever the Revenue Commissioners are satisfied, in respect of any article mentioned in sub-paragraph (b) of paragraph 3 of this Order as chargeable with the duty imposed by this Order, that such article:—

(a) has been subjected to a process of proofing involving the use of rubber or rubber solution, or

(b) has been subjected to a process of proofing not involving the use of rubber or rubber solution and is of a weight of less than fourteen ounces per square yard, or

(c) has been subjected to a process of permanent painting or printing on the surface which is outermost in wear whereby there is permanently painted or printed on such surface a bona fide design or pattern (including a design or pattern consisting of or containing words or figures or both words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or

(d) is chenille or brocade or velveteen or holland blind cloth, or

(e) is less than twelve inches in width and has two selvedges, or

(f) is cotton piece goods (other than tabling and towelling) of less than four ounces in weight per square yard, or

(g) is union piece goods containing a quantity of silk or artificial silk or silk and artificial silk which, in the opinion of the Revenue Commissioners, forms a substantial proportion of the whole article, or

(h) is piqué cloth of cotton, other than cloth of a type suitable for use in the manufacture of dungarees or overalls, or

(i) is coutil of the type ordinarily used for the manufacture of corsets, or

(j) is suitable and intended for use for one or more of the following purposes and no other purpose, that is to say:—

(i) the upholstering or the covering of furniture, or

(ii) the manufacture of curtains, or

(iii) the upholstering of vehicles, or

(iv) the binding of books, or

(k) is union piece goods containing a quantity of wool which, in the opinion of the Revenue Commissioners, forms a substantial proportion of the whole article,

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.

8. Any article chargeable with the duty imposed by this Order which is imported into Saorstát Eireann 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 Saorstát Eireann and was exported from Saorstát Eireann solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing, proofing involving the use of rubber or rubber solution, and (in the case only of articles of a weight of less than fourteen ounces per square yard) proofing not involving the use of rubber or rubber solution, and did not undergo any other process of manufacture while so outside Saorstát Eireann.

9. 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 (other than cotton blanketing) chargeable with 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.

10. Whenever the Minister for Finance after consultation with the Minister for Industry and Commerce, is satisfied that a person who proposes to import any cotton blanketing carries on by way of trade the manufacture of cotton blankets in Saorstát Eireann, the Revenue Commissioners may, if the Minister for Finance, after such consultation as aforesaid, so thinks proper, authorise by licence the said person, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, to import the said cotton blanketing without payment of the duty imposed by this Order.

11. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN:

This 7th day of December, 1937.