S.I. No. 136/1941 - Emergency Imposition of Duties (No. 217) Order, 1941

STATUTORY RULES AND ORDERS. 1941. No. 136.

EMERGENCY IMPOSITION OF DUTIES (No. 217) ORDER, 1941.

WHEREAS it is enacted 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, that the Government may, if and whenever they think proper, by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Ireland on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty :

NOW, 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 :—

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• (a) on clocks and clock movements which, in the opinion of the Revenue Commissioners, are completely or substantially assembled—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 two shillings the article ;

• (b) on articles which, in the opinion of the Revenue Commissioners, are assemblies of parts of clocks (excluding articles mentioned in sub-paragraph (a) of this paragraph, parts assembled by pressing, and clock cases and parts thereof)—the rate of an amount equal to seventy-five per cent. of the value of the article ;

• (c) on clock cases made wholly or mainly of wood—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 five shillings the article ;

• (d) on component parts (made wholly or mainly of wood) of clock cases—the rate of an amount equal to seventy-five per cent. of the value of the article ;

• (e) on clock cases and clock faces made wholly or mainly of marble, alabaster, or marble and alabaster—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 five shillings the article ;

• (f) on component parts (made wholly or mainly of marble, alabaster, or marble and alabaster) of clocks or clock cases—the rate of an amount equal to seventy-five per cent. of the value of the article.

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• (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 articles chargeable with the said 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 a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to—

• (i) in the case of clocks and clock movements which, in the opinion of the Revenue Commissioners, are completely or substantially assembled—whichever of the following rates produces inrespect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to thirty-three and one-third per cent. of the value of the article or the rate of one shilling and four pence the article,

• (ii) in the case of articles which, in the opinion of the Revenue Commissioners, are assemblies of parts of clocks (excluding articles mentioned in clause (i) of this sub-paragraph, parts assembled by pressing, and clock cases and parts thereof)—the rate of an amount equal to thirty-three and one-third per cent. of the value of the article,

• (iii) in the case of clock cases made wholly or mainly of wood—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 forty per cent. of the value of the article or the rate of three shillings and four pence the article,

• (iv) in the case of component parts (made wholly or mainly of wood) of clock cases—the rate of an amount equal to forty per cent. of the value of the article,

• (v) in the case of clock cases and clock faces made wholly or mainly of marble, alabaster, or marble and alabaster—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 fifty per cent. of the value of the article or the rate of three shillings and four pence the article,

• (vi) in the case of component parts (made wholly or mainly of marble, alabaster, or marble and alabaster) of clocks or clock cases—the rate of an amount equal to fifty per cent. of the value of the article ;

• (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.

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Given under the Official Seal of the Government, this 1st day of April, 1941.

EAMON DE VALERA,

Taoiseach.