S.I. No. 161/1952:

EMERGENCY IMPOSITION OF DUTIES (No. 280) (LAMPSHADES) ORDER, 1952.

EMERGENCY IMPOSITION OF DUTIES (No. 280) (LAMPSHADES) ORDER, 1952.

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. 280) (Lampshades) Order, 1952.

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

3. Section 15 of the Finance Act, 1938 (No. 25 of 1938), and the First Schedule thereto shall, as respects articles imported on or after the 24th day of June, 1952, have effect as if for the matter in the second column of the said Schedule at reference number 12, there were substituted the following:--

" (a) Lampshades (completely or substantially manufactured) which are substantially made of textile material, or paper, or a cellulose product, or parchment or any similar material, or of a combination of two or more of those materials and which incorporate a frame of any material;

(b) component parts (completely or substantially manufactured and made wholly or mainly of any such material or combination of materials as are mentioned in the foregoing paragraph (a)) of lampshades other than frames;

(c) articles of the following descriptions (not chargeable under the foregoing paragraph (a)) made wholly or mainly of any material which is composed wholly or partly of cellulose ester or of casein, or of any substance which is a synthetic resin or a substance of a like nature to synthetic resin, that is to say:

(i) lampshades suitable for use with electric light which are of a conical shape and which are of a height not exceeding four and one-half inches and of a maximum diameter not exceeding ten inches;

(ii) lampshades suitable for use with electric light, having a circular cross-section, which are not chargeable with a duty under subparagraph (i) of this paragraph and which are of a height not exceeding seven inches and of a maximum diameter not exceeding seven inches."

and as if, in the third column at the said reference number 12, there were substituted the following for paragraph (b) :

" (b) on articles mentioned in paragraphs (b) and (c) in the second column at this reference number : 50%."

GIVEN under the Official Seal of the Government, this 17th day of June, 1952.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.