IE
S.I. No. 334/1971 - Imposition of Duties (No. 194) (Customs Duties and Form of Customs Tariff) Order, 1971.
Table of Provisions (6)
Statutory Text (6 Articles)
1. This Order may be cited as the Imposition of Duties (No. 194) (Customs Duties and Form of Customs Tariff) Order, 1971.
2. This Order shall come into operation on the 1st day of January, 1972.
3. —(
a
) In this Chapter, references to parts of goods do not include references to sheets (whether or not cut to shape but not combined with other parts) of glass (including mirrors) or of marble or other stone.
(
b
) Goods described in heading No. 94.04, imported separately are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods.
4. —For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles which are shown in Chapter 87 as chargeable with duty.",
(83) the substitution for the matter contained in the Schedule at tariff heading number 94.01(A)(1) of the following:—
"(1) Suitable for motor vehicles
(a) Non-folding baby chairs and seats
(d)
37·5%
37·5%
37·5%
37·5%
37·5%
(b) Other
(d)
50%
50%
50%
42·9%
42·9%
",
(84) the substitution for Note 1 (
d
) in Chapter 95 of the Schedule of the following:—
"(
d
) Cutlery or other articles falling within Chapter 82 with handles or other parts of carving or moulding materials; the headings of the present Chapter apply, however, to separately imported handles or other parts of such articles;",
(85) the substitution for Notes 4 and 5 in Chapter 97 of the Schedule of the following:—
"4.— Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling within any heading of this Chapter are to be classified with those articles.",
(86) the substitution for the matter contained in the Schedule at tariff heading numbers 94.01 (A) (5) (
a
) and 94.01 (A) (5) (
b
) of the following:—
"(a) Of wood
(i) Non-folding chairs and seats not designed for placing on the floor or ground
(a)
50%
33·3%
33·3%
13·3%
10%
(ii) Other
(a)
50%
50%
33·3%
14·3%
11%
(b) Other
(i) Non-folding chairs and seats not designed for placing on the floor or ground
(I) Baby carriage seats of tubular steel
(a)
60%
60%
40%
16%
12%
(II) Of a kind commonly used for domestic purposes, of artificial plastic material
(a)
30%
30%
20%
8%
6%
(III) Other
—
Free
Free
Free
Free
Free
(ii) Other
(a)
60%
60%
40%
17·2%
13·2%
(87) the substitution of " Washing machines of a dry linen capacity not exceeding 6 kilogrammes " for the matter in the first column of the Schedule at tariff heading number 84.40 (B),
(88) the substitution for the matter contained in the Schedule at tariff heading number 33.06 (D) (2) of the following:—
"(2) Other
(a) Room deodorisers wholly or partly of naphthalene or paradichlorobenzene in solid form other than in flake, powder or granular form
(a)
40%
40%
26·7%
10·7%
8%
(b) Other
—
Free
Free
Free
Free
Free
",
(89) the insertion in the Schedule after tariff heading number 97.06 (N) of the following:—
"(N1) Collapsible swimming pools
—
Free
Free
Free
Free
Free
"
5.—The Imposition of Duties (Dumping and Subsidies) (No. 3) (Anti-dumping Duty on Urea) Order, 1971 (
S.I. No. 121 of 1971
), is hereby amended by the deletion of "29.25 or" from the matter in paragraph 3 (1) (
a
).
GIVEN under the Official Seal of the Government this 14th day of December, 1971.
SEÁN Ó LOINSIGH,
Taoiseach.
EXPLANATORY NOTE.
The effects of the Order are to make a considerable number of technical changes in the Customs Tariff necessitated by amendments in the Brussels Nomenclature and some other minor editorial changes.
The Order comes into operation on the 1st January, 1972.
5. —For the purposes of heading No. 44.28 (F), a grooved slat shall be deemed to consist of a number of articles equal to the number of grooves in the slat and duty shall be charged on such slats accordingly.",
(26) the deletion of "imported assembled, unassembled or partly assembled" from the matter in the first column of the Schedule at tariff heading number 44.21,
(27) the substitution for Note 11 in Chapter 48 of the Schedule of the following:—
"11.—In this Chapter the expression "paper" is taken to include cellulose wadding irrespective of weight, but other wise to refer to material not exceeding 220 grammes per square meter in weight, and the expression " paperboard " is taken to refer to material (other than cellulose wadding) exceeding 220 grammes per square metre in weight.",
(28) the substitution for the matter contained in the Schedule at tariff heading number 57.03 of the following:—
"57.03
Jute and other textile bast fibres not elsewhere specified or included, raw or processed but not spun; tow and waste thereof (including pulled or garnetted rags or ropes)
(A) Of jute
(1) Flock
(a)
60%
60%
60%
60%
60%
(2) Engine cleaning waste
(a)
40%
26·7%
26·7%
26·7%
26·7%
(3) Rovings containing wool or hair
(a)
40%
40%
26·7%
26·7%
26·7%
(B) Of other textile bast fibres not elsewhere specified
(1) Flock
(a)
60%
60%
60%
24%
18%
(2) Engine cleaning waste
(a)
40%
26·7%
26·7%
10·7%
8%
(3) Rovings containing wool or hair
(a)
40%
40%
26·7%
10·7%
8%
(C) Other
—
Free
Free
Free
Free
Free
",
(29) the substitution for the matter contained in the Schedule at tariff heading number 57.06 of the following:—
"57.06
Yarn of jute or of other textile bast fibres of heading No. 57.03
(A) Of jute
(1) Containing wool or hair
(a)
40%
40%
26·7%
26·7%
26·7%
(2) Other
(a)
18%
18%
12%
12%
12%
(B) Of other textile bast fibres of heading No. 57.03
(1) Containing wool, hair, or man-made fibres (continuous)
(a)
40%
40%
26·7%
10·7%
8%
(2) Other
(a) Binder yarn
(a)
48%
48%
26·7%
12·5%
10%
(b) Other
—
Free
Free
Free
Free
Free
",
(30) the substitution for the matter contained in the Schedule at tariff heading number 57.10 of the following:—
"57.10
Woven fabrics of jute or of other textile bast fibres of heading No. 57.03
(A) Of jute
(a)
60%
60%
40%
40%
40%
(B) Of other textile bast fibres of heading No. 57.03
(a)
40% or £0·10 per sq. yd.*
40% or £0·10 per sq. yd.*
26·7% or £0·0667 per sq. yd.*
10·7% or £0·0267 per sq. yd.*
8% or £0·02 per sq. yd.*
(31) the insertion of " otherwise than merely spattered " after " coated " in the first column of the Schedule at tariff heading number 59.03 (A),
(32) the substitution for Note 2 in Chapter 60 of the Schedule of the following:—
" 2.—Headings Nos. 60.02 to 60.06 are to be taken to apply to knitted or crocheted articles and to parts thereof
(
a
) Knitted or crocheted directly to shape, whether imported as separate items or in the form of a number of items in the length;
(
b
) Made up, by sewing or otherwise.",
(33) the substitution for the matter contained in the Schedule at tariff heading number 59.08 (B) of the following:—
(B) Other
(1) Woven textile fabrics of Chapters 51 to 56 spattered with artificial thermoplastic material
(a) Of flax or ramie of heading No. 54.05 (C) (1)
(a)
32%
32%
16%
6·4%
6·4%
(b) Of cotton of heading No. 55.09 (D) (2) (a)
(a)
60% or £0·16 per sq. yd.*
60% or £0·16 per sq. yd.*
40% or £0·1067 per sq. yd.*
20% or £0·0533 per sq. yd.*
20% or £0·0533 per sq. yd.*
(c) Of man-made fibres of heading No. 51.04 (C) (2) or 56.07 (D) (2) or of cotton of heading No. 55.09 (D) (2) (b)
(a)
40% or £0·10 per sq. yd.*
40% or £0·10 per sq. yd.*
26·7% or £0·0667 per sq. yd.*
10·7% or £0·0267 per sq. yd.*
10·7% or £0·0267 per sq. yd.*
(2) Other
(a) Exceeding 4 inches in width
i) Containing more than 50 per cent. by weight of cotton
(a)
48%
48%
32%
12·8%
12·8%
(ii) Other
(I) Of materials of headings No. 51.04, 52.02, 53.11, 54.05, 55.07, 55.08, 55.09, 56.07, 57.09, 57.10, 57.11, 57.12 or 60.01 and not impregnated or coated with artificial plastic material
The rates and licensing provisions that apply to the corresponding materials which have not been covered or laminated with artificial plastic materials.
(II) Other
(a)
48%
48%
32%
12·8%
9·6%
(b) Other
—
Free
Free
Free
Free
Free
(34) the substitution of ", coated, covered or laminated " for " or coated " in the first column of the Schedule at tariff heading number 59.08,
(35) the substitution for Note 2 in Chapter 59 of the Schedule of the following:—
" 2.—(A) Heading No. 59.08 is to be taken to apply to textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials whatever the weight per square metre and whatever the nature of the plastic material (compact, foam, sponge or expanded).
It does not, however, cover
(
a
) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 58 and 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
(
b
) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15° and 30° C (usually Chapter 39);
or
(
c
) Products in which the textile fabric is either completely embedded in artificial plastic material or coated or covered on both sides with such material (Chapter 39).
(B) Heading No. 59.12 does not apply to
(
a
) Fabrics in which the impregnation or coating cannot be seen with the naked eye (usually Chapters 50 to 58 and 60); for the purpose of this provision no account should be taken of any resulting change of colour;
(
b
) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
(
c
) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; or
(
d
) Fabrics finished with normal dressings having a basis of amylaceous or similar substances.",
(36) the substitution for Note 5 (
b
) in Chapter 60 of the Schedule of the following:—
" (
b
) " Rubberised " means impregnated, coated, covered or laminated with rubber, or made with textile thread impregnated, coated or covered with rubber ",
(37) the substitution for the matter contained in the Schedule at tariff heading number 60.02 (A) of the following:—
"(A) Knitted
(1) Of wool and/or fine animal hair
(a) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(b) Other
(a)
£1·80 per dozen pairs
£1·80 per dozen pairs
20%
8%
6%
(2) Of cotton
(a) Not less than 7½ inches in length and not exceeding £2.70 per dozen pairs in value
(i) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(ii) Other
(a)
£2·40 per dozen pairs
£2·40 per dozen pairs
£1·60 per dozen pairs
£0·64 per dozen pairs
£0·48 per dozen pairs
(b) Other
(a)
60%
60%
40%
16%
12%
(3) Of other fibres
(a) Containing man-made fibers and not exceeding £2·00 per dozen pairs in value
(i) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(ii) Other
(a)
£1·80 per dozen pairs
£1·80 per dozen pairs
£1·20 per dozen pairs
£0·48 per dozen pairs
£0·36 per dozen pairs
(b) Other
(a)
60%
60%
40%
16%
12%
(38) the substitution for Note 5 in Chapter 61 of the Schedule of the following:—
" 5.— The headings of this Chapter are to be taken to apply to textile fabrics (other than knitted or crocheted fabric) cut to shape for making articles of this Chapter.
Heading No. 61.09, however, also includes fabrics knitted or crocheted to shape for making articles classified in that heading, whether imported as separate items or in the form of a number of items in the length.",
(39) the substitution for the matter contained in the Schedule at tariff heading number 60.04 (A) (3) of the following:—
"(3) Other
(a) Shirt collars covered or laminated with artificial plastic material
(a)
36%
36%
24%
9·6%
7·2%
(b) Men's and boys' shirts not falling within subheadings (A) (1) or (A) (2) of this heading and men's and boys' shirt collars not falling within subheading (A) (3) (a) of this heading
(a)
36%
36%
24%
9·6%
9·6%
(c) Other
(a)
36%
36%
24%
9·6%
9·6%
(40) the substitution for the matter contained in the Schedule at tariff heading number 60.05 (A) (2) of the following:—
"(2) Other
(a) Men's or boy's
(i) Belts, shoulder-pads and other such pads and life-jackets, covered or laminated with artificial plastic material
—
Free
Free
Free
Free
Free
(ii) Other
(I) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(II) Other
(a)
60%
60%
40%
16%
16%
(b) Other
(i) Belts, dress shields, shoulder-pads and other such pads and life-jackets, covered or laminated with artificial plastic material
—
Free
Free
Free
Free
Free
(ii) Other
(a)
60%
60%
40%
16%
12%
",
(41) the substitution for the matter contained in the Schedule at tariff heading numbers 61.01 and 61.02 of the following:—
"61.01 Men's and boys' outer garments
(A) Guards and protectors for use in games or sport
(1) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(2) Other
(a)
8%
8%
8%
3·2%
3·2%
(B) Overcoats (other than coats with hoods permanently attached and coats not exceeding 36 inches in length measured from the apex of the collar to the bottom of the skirt)
(1) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(2) Other
(a)
60% or £3·00 each*
60% or £3·00 each*
40% or £2·00 each*
16% or £0·80 each*
16% or £0·80 each*
(C) Other
(1) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(2) Other
(a)
60%
60%
40%
16%
16%
61.02 Women's, girls' and infants' outer garments
(A) Guards and protectors for use in games or sport
(1) Containing more than 50 per cent by weight of cotton
(a) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(b) Other
(a)
8%
8%
8%
3·2%
3·2%
(2) Other
(a) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(b) Other
(a)
8%
8%
8%
3·2%
2·4%
(B) Other
(1) Containing more than 50 per cent by weight of cotton
(a) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(b) Other
(a)
60%
60%
40%
16%
16%
(2) Other
(a)
60%
60%
40%
16%
12%
",
(42) the substitution for the matter contained in the Schedule at tariff heading number 61.03 (A) (3) of the following:—
"(3) Other
(a) Shirt collars covered or laminated with artificial plastic material
(a)
36%
36%
24%
9·6%
7·2%
(b) Other
(a)
36%
36%
24%
9·6%
9·6%
",
(43) the substitution for the matter contained in the Schedule at tariff heading number 61.03 (B) of the following:—
"(B) Other
(1) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(2) Other
(a)
60%
60%
40%
16%
16%
",
(44) the substitution for the matter contained in the Schedule at tariff heading number 61.08 (A) of the following:—
"(A) Containing more than 50 per cent by weight of cotton
(1) Covered or laminated with artificial plastic material
a
60%
60%
40%
16%
12%
(2) Other
a
60%
60%
40%
16%
16%
,
(45) the substitution for the matter contained in the Schedule at tariff heading number 61.10 (A) (2) of the following:—
"(2) Or other fabrics
(a) Of cotton
(i) Not less than 7½ inches in length and not exceeding £2·70 per dozen pairs in value
(I) Covered or laminated with artificial plastic material
a
60%
60%
40%
16%
12%
(II) Other
a
£2·40 per dozen pairs
£2·40 per dozen pairs
£1·60 per dozen pairs
£0·64 per dozen pairs
£0·64 per dozen pairs
(ii) Other
(I) Covered or laminated with artificial plastic material
a
60%
60%
40%
16%
12%
(II) Other
a
60%
60%
40%
16%
16%
(b) Of other fibres
(i) Containing man-made fibres and not exceeding £2·00 per dozen pairs in value
(I) Covered or laminated with artificial plastic material
a
60%
60%
40%
16%
12%
(II) Other
a
£1·80 per dozen pairs
£1·80 per dozen pairs
£1·20 per dozen pairs
£0·48 per dozen pairs
£0·36 per dozen pairs
(ii) Other
a
60%
60%
40%
16%
12%
(46) the substitution of " without " for " not mounted on " in the first column of the Schedule at tariff heading number 68.04,
(47) the deletion of " complete " from the matter in Note 1 (
f
) in Chapter 70 of the Schedule,
(48) the deletion of ", and blanks therefor " from the matter in the first column of the Schedule at tariff heading number 70.12,
(49) the substitution for the matter contained in the Schedule at tariff heading number 61.10 (B) of the following:—
"(B) Parts of the goods falling in subheading (A) of this heading
(1) Containing more than 50 per cent. by weight of cotton
(a) Covered or laminated with artificial plastic material
—
Free
Free
Free
Free
Free
(b) Other
(a)
60%
60%
40%
16%
16%
(2) Other
(a) Covered or laminated with artificial plastic material
—
Free
Free
Free
Free
Free
(b) Other
(a)
60%
60%
40%
16%
12%
(50) the substitution for the matter contained in the Schedule at tariff heading number 61.11 (B) of the following:—
"(B) Belts, dress-shields, shoulder-pads and other such pads
(1) Containing more than 50 per cent. by weight of cotton
(a) Covered or laminated with artificial plastic material
—
Free
Free
Free
Free
Free
(b) Other
(a)
60%
60%
40%
16%
16%
(2) Other
(a) Covered or laminated with artificial plastic material
—
Free
Free
Free
Free
Free
(b) Other
(a)
60%
60%
40%
16%
12%
(C) Other
(1) Containing more than 50 per cent. by weight of cotton
(a) Covered or laminated with artificial plastic material
(a)
60%
60%
40%
16%
12%
(b) Other
(a)
60%
60%
40%
16%
16%
(2) Other
(a)
60%
60%
40%
16%
12%
(51) the deletion of ", complete or incomplete, whether or not assembled," from the matter in the first column of the Schedule at tariff heading numbers 73.21 and 76.08,
(52) the substitution of " material (other than compressed or liquefied gas)," for " material," in the first column of the Schedule at tariff heading numbers 73.22, 74.09 and 76.09,
(53) the substitution of "Containers, of iron or steel, for compressed or liquefied gas " for the matter in the first column of the Schedule at tariff heading number 73.24,
(54) the deletion of ", including blanks " from the matter in the first column of the Schedule at tariff heading number 73.33,
(55) the substitution of " assembled " for " excluding parts " in the first column of the Schedule at tariff heading number 73.37 (A),
(56) the deletion of the matter contained in the Schedule at tariff heading number 73.40 (M1),
(57) the deletion of ", complete or incomplete, whether or not assembled " from the matter in the first column of the Schedule at tariff heading number 76.08 (A),
(58) the substitution of " Containers, of aluminium, for compressed or liquefied gas " for the matter in the first column of the Schedule at tariff heading number 76.11,
(59) the substitution of " with " for " mounted on " in Note 1 in Chapter 82 of the Schedule,
(60) the deletion from the matter in Note 2 in Chapter 82 of the Schedule of the following:—
" Recognisable blanks of the articles falling in the headings of this Chapter and blanks of the parts of articles classified in this Chapter by virtue of the first part of this Note are to be classified with the articles or parts of which they are blanks.",
(61) the deletion of " mounted " after " including " and the substitution of " with " for " mounted on " in the first column of the Schedule at tariff heading number 82.04,
(62) the deletion of " finished or not," from the matter in the first column of the Schedule at tariff heading number 83.01,
(63) the substitution of " reconstructed " for " reconstituted " in Note 1 (
f
) in Section XVI of the Schedule,
(64) the substitution of "Subject to Note 1" for "Subject to Notes 1 and 3" in Note 2 in Section XVI of the Schedule,
(65) the substitution for the matter contained in the Schedule at tariff heading numbers 82.02 (A) (2) and 82.02 (A) (3) of the following:—
"(2) Hacksaws
(a) Assembled
(a)
60% or £0·02 each*
60% or £0.02 each*
40% or £0·0134 each*
16% or £0·0053 each*
12% or £0·004 each*
(b) Unassembled
The rates and licensing provisions that would apply if the constituent parts were imported separately.
(3) Other
(a) Assembled
(a)
60% plus £0·36 each
60% plus £0·36 each
40% plus £0·24 each
16% plus £0·096 each
12% plus £0·072 each
(b) Unassembled
The rates and licensing provisions that would apply if the constituent parts were imported separately.",
(66) the substitution for Notes 3 to 7 in Section XVI of the Schedule of the following:—
"3.— Unless the headings otherwise require, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
4.— Motors and transmission, conveyor or elevator belts, for machinery or appliances to which they are fitted, or, if packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common base with the machine or appliance with which they are imported, are to be classified under the same heading as such machinery or appliances.
5.— For the purposes of these Notes, the expression "machine" means any machine, apparatus or appliance of a kind falling within Section XVI.",
(67) the substitution of "Subject to the operation of Notes 3 and 4" for "Subject to the operation of Notes 5 and 6" in Note 2 in Chapter 84 of the Schedule,
(68) the deletion of "; radio-frequency amplifiers of the kind known as pre-amplifiers" from the matter in the first column of the Schedule at tariff heading number 85.15 (A),
(69) the deletion of Notes 6 and 7 in Section XVII of the Schedule,
(70) the substitution for the matter contained in the Schedule at tariff heading numbers 83.06 (A) and 83.06 (B) (1) of the following:—
"(A) Ashtrays of non-ferrous metal; articles of non-ferrous metal suitable for domestic or household use
(1) Assembled and finished
(a)
48%
48%
32%
12·8%
9·67%
(2) Assembled and unplated
(a) Hollow-ware and ashtrays
(i) of copper, nickel, zinc or tin
(a)
48%
48%
32%
12·8%
9·6%
(ii) of aluminum
(a)
40%
40%
40%
20%
16%
(iii) Other
—
Free
Free
Free
Free
Free
(b) Other
—
Free
Free
Free
Free
Free
(3) Unassembled
The rates and licensing provisions that would apply if the constituent parts were imported separately.",
(B) Other
(1) Articles suitable for domestic use of wrought iron;
(a) Assembled
(a)
36%
36%
24%
9·6%
7·2%
(b) Unassembled
The rates and licensing provisions that would apply if the constituent parts were imported separately.",
(71) the substitution for the Note in Chapter 89 of the Schedule of the following:—
"A hull, unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified within heading No. 89.01 if it does not have the essential character of a vessel of a particular kind.",
(72) the substitution for Notes 2 to 8 in Chapter 90 of the Schedule of the following:—
"2.— Subject to Note 1 above, parts or accessories which are suitable for use solely or principally with machines, appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows
(
a
) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical elements of heading No. 90.01 or 90.02) of any particular heading of the present Chapter or of Chapter 84, 85 or 91 (other than headings Nos. 84.65 and 85.28) are to be classified in that heading;
(
b
) Other parts or accessories are to be classified in heading No. 90.29 if they answer to the terms of that heading; otherwise they are to be classified in the heading appropriate to the machine, appliance, instrument or apparatus itself.
3.— Heading No. 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial observation (heading No. 90.06), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; such telescopic sights and telescopes are to be classified in heading No. 90.13.
4.— Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No, 90.16, are to be classified in heading No. 90.16.
5.— Heading No. 90.28 is to be taken to apply, and apply only, to
(
a
) Instruments or apparatus for measuring or checking electrical quantities;
(
b
) Machines, appliances, instruments or apparatus of a kind described in heading No. 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled;
(
c
) Instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations; and
(
d
) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.
6.— Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.
7.— For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles which are shown in Chapter 87 as chargeable with duty.",
(73) the deletion of ",including blanks thereof" from the matter in the first column of the Schedule at tariff heading number 91.09,
(74) the substitution for the matter contained in the Schedule at tariff heading numbers 90.26 (A) and 90.26 (B) of the following—
"(A) Gas supply meters
(1) Assembled
(a)
12%
8%
8%
3·2%
2·4%
(2) Unassembled
—
Free
Free
Free
Free
Free
(B) Single phase meters (for recording in watt-hours the consumption of electricity) which take not more than 100 amperes of current
(1) Assembled
(a)
40%
40%
40%
16%
12%
(2) Unassembled
The rates and licensing provisions that would apply if the constituent parts were imported separately.",
(75) the substitution for the matter contained in the Schedule at tariff heading number 91.01 (B) of the following:—
"(B) Other
(1) Assembled
—
24% or £0·75 each*
24% or £0·75 each*
16% or £0·50 each*
7·1% or £0·2133 each*
5·3% or £0.16 each*
(2) Unassembled
The rates and licensing provisions that would apply if the constituent parts were imported separately.",
(76) the substitution for the matter contained in the Schedule at tariff heading numbers 91.02, 91.03 and 91.04 of the following:—
"91.02 Clocks with watch movements (excluding clocks of heading No. 91.03)
(A) Assembled
—
40%
40%
26·7%
10·7%
8%
(B) Unassembled
The rates and licensing provisions that would apply if the constituent parts were imported separately.",
91.03 Instrument panel clocks and clocks of a similar type, for vehicles' aircraft or vessels
(A) Assembled
—
40%
40%
26·7%
10·7%
8%
(B) Unassembled
The rates and licensing provisions that would apply if the constituent parts were imported separately.
91.04 Other clocks
(A) Assembled
—
40%
40%
26·7%
10·7%
8%
(B) Unassembled
The rates and licensing provisions that would apply if the constituent parts were imported separately.",
(77) the substitution for Notes 2 to 4 in Chapter 92 of the Schedule of the following:—
"2.— Bows and sticks and similar devices used in playing the musical instruments of headings Nos. 92.02 and 92.06 imported with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Perforated music rolls (heading No. 92.10) and gramophone records and the like (heading No. 92.12) imported with an instrument are to be treated as separate articles and not as forming a part of such instrument.
3.— Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported seperately are to be classified under their appropriate headings.",
(78) the insertion in the Schedule after tariff heading number 92.11 (A) of the following:—
"(A1) Tape recorders and reproducers suitable for motor vehicles which are shown in Chapter 87 as chargeable with duty
(d)
37·5%
37·5%
37·5%
37·5%
37·5%
"
(79) the substitution for Notes 2 to 4 in Chapter 93 of the Schedule of the following—
"2.— In heading No. 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of heading No. 85.15.
3.— Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.",
(80) the deletion of "roughly sawn gun stock blocks and" from the matter in the first column of the Schedule at tariff heading number 93.06,
(81) the substitution for Note 1 (
c
) in Chapter 94 of the Schedule of the following:—
"(
c
) Articles of stone, ceramic or any other material referred to in Chapter 68 or 69, used as seats, tables or columns, of the kind used in parks, gardens or vestibules (Chapter 68 or 69);",
(82) the substitution for Notes 2 to 5 in Chapter 94 of the Schedule of the following:—
"2.— The articles (other than parts) referred to in headings Nos. 94.01, 94.02 and 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.
This provision is, however, to be taken not to apply to the following which are still to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other
(
a
) Kitchen cabinets and similar cupboards;
(
b
) Seats and beds;
(
c
) Unit bookcases and similar unit furniture.
S.I. No. 334 of 1971.
IMPOSITION OF DUTIES (No. 194) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1971.
The Government, in exercise of the powers conferred on them by
section 1
of the
Imposition of Duties Act, 1957
(No. 7 of 1957), and
section 22
of the
Finance Act, 1962
(No. 15 of 1962), hereby order as follows