S.I. No. 64/1950:

EMERGENCY IMPOSITION OF DUTIES (NO. 251) ORDER, 1950.

EMERGENCY IMPOSITION OF DUTIES (NO. 251) ORDER, 1950.

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. 251) Order, 1950.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this order.

3. There shall be charged, levied and paid a duty of customs at the rate of sixpence per square yard on sheets or slabs of the following descriptions, which are imported on or after the 21st day of March, 1950, and which are made wholly or mainly of fibre (other than asbestos) or pulp, that is to say, super-hardboard, hardboard and medium hardboard which are not laminated and which are--

(a) of a weight of not less than 50 lb. per cubic foot and of a thickness of not less than 1/16th of an inch, or

(b) of a weight of not less than 30 lb. per cubic foot and not more than 50 lb. per cubic foot and of a thickness of not less than 3/16ths of an inch.

4. 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).

5. The following statutory provisions shall apply and have affect in the manner herinafter mentioned, that is to say :--

(a) the provision 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 fourpence per square yard 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.

6. The duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 17 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty imposed by this Order.

7. 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 March, 1950.

JOHN A. COSTELLO,

Taoiseach.