S.I. No. 360/1952:

EMERGENCY IMPOSITION OF DUTIES (NO. 297) (TELEVISION SETS) ORDER, 1952.

EMERGENCY IMPOSITION OF DUTIES (NO. 297) (TELEVISION SETS) 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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 297) (Television Sets) Order, 1952.

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

3. In this Order, " the Principal Order " means the Emergency Imposition of Duties (No. 226) Order, 1946 (S. R. & O., No. 129 of 1946), as amended by the Emergency Imposition of Duties (No. 250) Order, 1950 ( S.I. No. 22 of 1950 ) (which orders relate to the duty on wireless telegraphy apparatus, etc.).

4. Paragraph 4 of the Principal Order is hereby amended, as respects articles imported on or after the 1st day of January, 1953, by the substitution for paragraphs (a) to (f) of the following paragraphs :

" (a) on any assembly of component parts of wireless telegraphy apparatus which is a complete or substantially complete set of apparatus designed and constructed solely for the reception of electrical signals transmitting an actual or recorded scene with accompanying sound and for reproducing them in the form of a visible image with the sound accompaniment--the rate of an amount equal to thirty-seven and one-half per cent. of the value of the assembly ;

(b) on any assembly of component parts of wireless telegraphy apparatus which is not chargeable under subparagraph (a) of this paragraph and is a complete or substantially complete set of wireless telegraphy apparatus--whichever of the following rates produces in respect of each particular assembly the greater amount of duty, that is to say, the rate of an amount equal to seventy-five per cent. of the value of the assembly or the rate of seven pounds ten shillings the assembly ;

(c) on any assembly of component parts of wireless telegraphy apparatus which is not chargeable under subparagraph (a) or subparagraph (b) of this paragraph and includes one or more of the parts mentioned in column (1) of Table I which is or are complete or substantially complete--the rate of an amount equal to seventy-five per cent. of the value of the assembly, as well as, in respect of each of the parts of a wireless telegraphy apparatus mentioned in column (1) of Table I which forms part of such assembly, the rate mentioned in column (2) of Table I opposite the mention of that part ;

(d) on each of the articles mentioned in column (1) of Table II which is complete or substantially complete and is imported otherwise than as part of an assembly of component parts of wireless telegraphy apparatus--whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, seventy five per cent. of the value of the article or the rate mentioned in column (2) of Table II opposite the mention of the article in column (1) of Table II ;

(e) on a cabinet or other like container for wireless telegraphy apparatus which is complete or substantially complete and is not imported as part of an assembly of component parts of wireless telegraphy apparatus--whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to seventy-five per cent. of the value of the article or the rate of twenty-one shillings the article ;

(f) on a number of articles imported at the one time which consists collectively of a complete or substantially complete aggregate of parts for the assembly of a cabinet or other like container for wireless telegraphy apparatus--whichever of the following rates produces in respect of each particular such aggregate of such parts the greater amount of duty, that is to say, the rate of an amount equal to seventy-five per cent. of the value of such aggregate of such parts or the rate of twenty-one shillings such aggregate of such parts ;

(g) on component parts (other than parts shown to the satisfaction of the Revenue Commissioners to be completely unassembled) and accessories of wireless telegraphy apparatus which are not chargeable under any of the preceding subparagraphs of this paragraph, but excluding valves, cathode ray tubes, dry batteries, battery plates, resistances commonly known as fixed resistances and condensers commonly known as fixed condensers, the rate of an amount equal to seventy-five per cent. of the value of each such component part or accessory."

5. Paragraph 6 of the Principal Order is hereby amended, as respects articles imported on or after the 1st day of January, 1953, by the insertion of " (not being articles specified in subparagraph (a) of paragraph 4 of this Order) " after " articles chargeable with such duty."

GIVEN under the Official Seal of the Government, this 19th day of December, 1952.

(Signed) SEÁN F. LEMÁSS,

Tánaiste.