S.I. No. 100/1951 - Emergency Imposition of Duties (No. 260) Order, 1951.

1. This Order may be cited as the Emergency Imposition of Duties (No. 260) Order, 1951.

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 forty-five per cent. of the value of the article on each of the following articles imported on or after the 27th day of April, 1951, that is to say, abrasives, which consist of abrasive powder or grain on a base of—

(

a

) paper, or

(

b

) paperboard, or

(

c

) cloth, or

(

d

) paper and cloth, or

(

e

) paperboard and cloth,

imported in sheets, rolls or coils, or in the form of belts or discs but excluding any such abrasives—

(i) which have been waterproofed, or

(ii) which are discs having a vulcanised base.

4. 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 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 eitherof 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).

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 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 per cent. of the value of the articles were specified in the fourth column of the said Schedule opposite the mention of 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. 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 20th day of April, 1951.

JOHN A. COSTELLO.

Taoiseach.

S.I. No. 100 of 1951.

EMERGENCY IMPOSITION OF DUTIES (No. 260) ORDER, 1951.

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 :—