LegalizeS.I. No. 71/1952 - Emergency Imposition of Duties (No. 273) (Forks and Wooden Handles) Order, 1952
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S.I. No. 71 of 1952.
EMERGENCY IMPOSITION OF DUTIES (No. 273) (FORKS AND WOODEN HANDLES) 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. 273) (Forks and Wooden Handles) Order, 1952.
2.
The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.
3.
A duty of customs shall be charged, levied and paid at the rate of an amount equal to thirty per cent. of the value of the article on each of the following articles imported on or after the 28th day of March, 1952, that is to say :—
- (a) implements for manual use of any of the following descriptions, namely hay forks, manure forks, digging forks, potato forks, and stone forks, and
- (b) component parts (whether completely or partially manufactured, other than handles (whether completely or partially manufactured) made wholly or partly of wood, of any of the implements mentioned in subparagraph (a) of this paragraph.
4.
The duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 16 in the First Schedule to that Act (as amended by subsequent enactments) shall not be charged or levied on any article chargeable with the duty imposed by paragraph 3 of this Order.
5.
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 paragraph 3 of 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 paragraph 3 of 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 twenty 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.
6.
A duty of customs shall be charged, levied and paid on each of the articles mentioned in the second column of the Schedule to this Order imported on or after the 28th day of March, 1952, at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article.
7.
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 , shall apply and have effect in relation to a duty imposed by paragraph 6 of this Order as if the articles chargeable with the said duty were mentioned in the second column of the First Schedule to the said Act, and paragraph 6 of 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 twenty-five 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.
8.
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 a 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 .
9.
9.—(1) Section 8 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall have effect as if " and not made wholly or partly of wood " in paragraph (b) of subsection (2) were deleted.
- (2) Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), shall have effect as if " and also wooden handles imported separately which in the opinion of the Revenue Commissioners are designed, constructed and intended for use as handles for one or more of the said tools " in paragraph (c) in the second column at reference number 16 in the First Schedule were deleted.
- (3) Section 8 of the Finance Act, 1934 (No. 31 of 1934), shall have effect as if " other than handles (whether completely or partially manufactured) made wholly or partly of wood " were added in the second column at reference number 9 in the First Schedule.
- (4) The Emergency Imposition of Duties (No. 39) Order, 1934 (S. R. & O., No. 162 of 1934), (which relates to the imposition of a duty on certain forks) is hereby revoked.
- (5) This paragraph shall come into operation on the 28th day of March, 1952.
10.
The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.
SCHEDULE
Paragraph 6.
| Ref. No. | Description of Articles liable to duty |
| 1 | Handles or stocks (whether completely or partially manufactured made wholly or partly of wood, for brushes, brooms or mops and imported otherwise than as part of complete brushes, brooms or mops. |
| 2 | Handles (whether completely or partially manufactured) made wholly or partly of wood, for implements or tools of any of the following descriptions and imported otherwise than as part of complete implements or tools, that is to say, forks, hoes, rakes and spades and shovels (other than spades and shovels with wire or wooden blades and other than spades and shovels suitable only for domestic indoor use), hammers, hatchets, adzes, axes, pickaxes and mattocks. |
GIVEN under the Official Seal of the Government this 21st day of March, 1952.
- (Signed) ÉAMON DE VALÉRA,
Taoiseach.
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