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S.I. No. 302/1953 - Emergency Imposition of Duties (No. 316) (Glass-Packed Sterile Liquids) Order, 1953.
Table of Provisions (9)
Statutory Text (9 Articles)
1. This Order may be cited as the Emergency Imposition of Duties (No. 316) (Glass-packed Sterile Liquids) Order, 1953.
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 rates hereinafter mentioned on each of the following articles imported on or after the 25th day of September, 1953, that is to say, hermetically sealed or rubber-capped glass containers (other than those stoppered at both ends) of a capacity not exceeding one thousand two hundred and fifty cubic centimetres which, at the time of importation, contain any sterile substance or preparation in liquid form suitable for injection, but excluding—
(
a
) vaccines, sera, toxins, antitoxins, antigens,
(
b
) substances of animal origin and synthetic hormones (other than adrenalin, progesterone and stilboestrol),
(
c
) antibiotics and preparations thereof,
(
d
) salts and preparations of antimony, arsenic, bismuth, copper, gold, iodine and iron,
(
e
) vitamins other than B group and vitamin K or its analogues,
(
f
) dextran,
(
g
) antihistamine substances,
(
h
) sulphonamides, and
(
i
) barbituric acid derivatives.
4. The duty imposed by this Order shall be charged, levied and paid at whichever of the following rates produces in each particular case the greater amount of duty
(
a
) the rate of fifteen shillings per hundred containers, or
(
b
) the rate of an amount equal to fifty per cent. of the value of the containers, including the contents.
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 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 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 whichever of the following rates produces in each particular case the greater amount of duty
(i) the rate of ten shillings per hundred containers, or
(ii) the rate of an amount equal to thirty-three and one-third per cent. of the value of the containers including the contents ;
(
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.
7. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.
8. The Emergency Imposition of Duties (No. 258) Order, 1950 (
S.I. No. 251 of 1950
), is hereby revoked as respects articles imported, on or after the 25th day of September, 1953.
GIVEN under the Official Seal of the Government, this 18th day of September, 1953.
(Signed) ÉAMON DE VALÉRA,
Taoiseach.
S.I. No. 302 of 1953.
EMERGENCY IMPOSITION OF DUTIES (NO. 316) (GLASS-PACKED STERILE LIQUIDS) ORDER, 1953.
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