S.I. No. 266/1949:

EMERGENCY IMPOSITION OF DUTIES (No. 244) ORDER, 1949.

EMERGENCY IMPOSITION OF DUTIES (No. 244) 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, hereby order as follows :--

1. This Order may be cited as the Emergency Imposition of Duties (No. 244) 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 thirty-seven and one-half per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported on or after the 22nd day of October, 1949, that is to say, files and hacksaw blades of the following kinds :

(a) files which are hand tools and are made wholly or mainly of iron or steel, whether fitted with handles or not, excluding such files which, at importation, form part of a set of associated articles, and also excluding nail files and articles commonly known as horse rasps, shoemakers' rasps and wood rasps,

(b) blades made from iron or steel, commonly known as hack saw blades, which are not less than eight inches nor more than twenty-four inches in length and not less than a half inch nor more than two inches in width, excluding any such blades which, at importation, form part of a complete hack saw or hack saw machine.

4. 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 twenty-five per cent. of the value 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 Article.

5. 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).

6. 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 18th day of October, 1949.

(Signed) JOHN A. COSTELLO,

Taoiseach.