No. 200/1938:

EMERGENCY IMPOSITION OF DUTIES (No. 148) ORDER, 1938.

EMERGENCY IMPOSITION OF DUTIES (No. 148) ORDER, 1938.

WHEREAS it is enacted 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, that the Government may, if and whenever they think proper, by order 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 Ireland 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:

NOW, 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:—

1. This Order may be cited as the Emergency Imposition of Duties (No. 148) Order, 1938.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. A duty of customs at the rate of an amount equal to thirty per cent. of the value of the article shall be charged, levied, and paid on every of the following articles (other than articles excluded by the next following paragraph of this Order) imported on or after the 13th day of July, 1938, that is to say:—

(a) weighing machines and weighing scales of every description which are completely or substantially assembled, and

(b) weights for weighing machines or weighing scales of any description excluding any such weights which are made wholly or mainly of brass, bronze, or gunmetal or a combination of any two or more of those metals, and

(c) articles (other than weight charts, price charts, and weight and price charts) which are component parts of weighing machines or weighing scales of any description and are, in the opinion of the Revenue Commissioners, assemblies of two or more articles assembled by means of screws or of bolts and nuts or of both screws and bolts and nuts.

4. The duty mentioned in the next preceding paragraph of this Order shall not be charged or levied on any weighing machine or weighing scales shown, to the satisfaction of the Revenue Commissioners, to be designed, constructed, and intended for scientific or laboratory use, or on any weight or component part which is shown, to the satisfaction aforesaid, to be a weight for or component part of any such weighing machine or weighing scales as aforesaid.

5. The duty imposed by this Order is in lieu of the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 18 in the First Schedule to that Act, and accordingly the said, duty mentioned at the said reference number 18 shall not be charged or levied on any article imported on or after the 13th day of July, 1938, and while this Order continues to be in force.

6. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

7. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorize 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, 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).

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

DUBLIN.

This 8th day of July, 1938.