No. 32/1935:

EMERGENCY IMPOSITION OF DUTIES (No. 64) ORDER, 1935.

EMERGENCY IMPOSITION OF DUTIES (No. 64) ORDER, 1935.

WHEREAS it is enacted by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, do by order all or any of certain things mentioned in that section and, amongst others:

(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty ;

(b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption or preferential rate in force at the date of such order in relation to any such duty ;

NOW, the Executive Council, in exercise of the powers conferred on them by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows :—

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 64) Order, 1935.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. The duty of customs imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 27 in the First Schedule to that Act, shall, as respects articles imported into Saorstát Eireann on or after the 16th day of February, 1935, not be charged or levied on knife sharpeners or tongs or on component parts of knife sharpeners or tongs.

4. A duty of customs at the rate of an amount equal to twenty-five per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of February, 1935, that is to say :—

(a) knives (including knives with a serrated edge), forks, and spoons made wholly or partly of iron, or steel, or an alloy containing nickel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for domestic or household use ;

(b) steels for sharpening any such knives as are mentioned in the next preceding sub-paragraph of this paragraph ;

(c) component parts (other than handles), made wholly or partly of iron or steel or an alloy containing nickel, of any such knives, forks, spoons, and steels as are mentioned in either of the preceding sub-paragraphs of this paragraph, whether such component parts are completely or partially manufactured ;

(d) folding penknives and pocket-knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying about the person for use for general purposes ;

(e) component parts, made wholly or partly of iron or steel, of any such penknives or pocket-knives as are mentioned in the next preceding sub-paragraph of this paragraph, whether such component parts are completely or partially manufactured ;

(f) knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the slaughter of animals or the cutting and preparing of the carcases of animals or the parts or products of such carcases ;

(g) steels for sharpening any such knives as are mentioned in the next preceding sub-paragraph of this paragraph ;

(h) component parts (other than handles), made wholly or partly of iron or steel, of any such knives and steels as are mentioned in the two next preceding sub-paragraphs of this paragraph respectively, whether such component parts are completely or partially manufactured.

5. The duty imposed by the next preceding paragraph of this Order is in substitution for the duty (as varied by this Order) imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 27 in the First Schedule to that Act, but so far only as that duty (as so varied) is chargeable in respect of articles mentioned in paragraph (a) in the second column at the said reference number.

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 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.

7. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN:

This 15th day of February, 1935.