S.I. No. 217/1954 - Emergency Imposition of Duties (No. 339) (Iron and Steel Files) Order, 1954.

1. This Order may be cited as the Emergency Imposition of Duties (No. 339) (Iron and Steel Files) Order, 1954.

2. The

Interpretation Act, 1937

(No. 38 of 1937), applies to this Order.

3. A duty of customs at the rate of one shilling and six pence the article shall be charged, levied, and paid on every of the following articles imported on or after the 19th day of October, 1954, that is to say, files which are hand tools and are made wholly or mainly of iron or steel, whether fitted with handles or not, excluding such files which, at importation, form part of a set of associated articles, and also excluding nail files and articles commonly known as horse rasps, shoemakers' rasps and wood rasps.

4. The duty imposed by this Order is in addition to any other duty that may be chargeable on the articles mentioned in 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 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 one shilling 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. 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).

7. 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 12th day of October, 1954.

JOHN A. COSTELLO,

Taoiseach.

S.I. No. 217 of 1954.

EMERGENCY IMPOSITION OF DUTIES (NO. 339) (IRON AND STEEL FILES) ORDER, 1954.

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