S.I. No. 105/1959:

IMPOSITION OF DUTIES (No. 70) (PLUMBERS' FITTINGS OF COPPER OR COPPER ALLOY) ORDER, 1959.

IMPOSITION OF DUTIES (No. 70) (PLUMBERS' FITTINGS OF COPPER OR COPPER ALLOY) ORDER, 1959.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 70) (Plumbers' Fittings of Copper or Copper Alloy) Order, 1959.

2. A duty of customs at the rate of an amount equal to fifty per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 23rd day of June, 1959, that is to say :

(a) articles whether completely or partially manufactured which are made wholly or mainly of copper or of an alloy (other than an alloy containing more than ten per cent. by weight of nickel) of which copper is the main constituent and which are of any of the following descriptions :

(i) screw-down valves and screw-down stop cocks of an internal diameter of not less than one-half of an inch and not more than two and one-half inches, excluding flange valves and flange cocks,

(ii) taps and cocks (other than non-concussive taps and cocks) which are of an internal diameter not exceeding one inch and are suitable for use with baths, sinks or lavatory basins,

(iii) ball valves (excluding floats) which are of an internal diameter not exceeding one inch and are suitable for use with cisterns,

(iv) plug cocks which are of an internal diameter of not less than one-half of an inch or more than one inch,

(v) overflow fittings, wastes, waste plugs and waste traps which are suitable for use with baths, sinks, lavatory basins or cisterns, and

(vi) flanges and collars which are of an internal diameter of not less than one-half of an inch and not more than two and one-half inches and are suitable for affixing tubes or pipes to back boilers, cisterns or cylinders, used in domestic water systems, and

(b) completely or partially manufactured component parts of the articles mentioned, as chargeable with duty, in subparagraph (a) of this paragraph.

3. The duty imposed by this Order shall not be charged or levied on--

(a) mixing taps,

(b) articles which are designed for use with mixing sets and are taps, valves or cocks, or

(c) fittings designed exclusively for hospital use or for urinals.

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 thirty-three and one-third 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 paragraph.

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 shall be in lieu of every other duty chargeable on the articles mentioned, as chargeable with duty, in paragraph 2 of this Order.

7. The duty of customs imposed by section 8 of and mentioned at reference number 10 in the First Schedule to the Finance Act, 1939 (No. 18 of 1939), shall, in so far as it is chargeable on the articles mentioned in paragraph 3 in the second column of that Schedule at that reference number, be terminated.

8. 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 16th day of June, 1959.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the revocation of the former Customs duty on plumbers' brassware and the imposition of a Customs duty of 50% (full) 33¹/₃% (U.K. and Canada) ad valorem on an extended range of plumbers' brassware.