S.I. No. 185/1957:

IMPOSITION OF DUTIES (No. 8) (MALT EXTRACT) ORDER, 1957.

IMPOSITION OF DUTIES (No. 8) (MALT EXTRACT) ORDER, 1957.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 8) (Malt Extract) Order, 1957.

2. The Emergency Imposition of Duties (No. 233) Order, 1948 ( S.I. No. 241 of 1948 ), shall, as respects articles imported on or after the 17th day of September, 1957, have effect as if--

(a) in Article 3 " whichever of the following rates produces in each particular case the greater amount of duty, that is to say, seventy-five per cent. of the value of the article or four shillings and sixpence per pound weight of the article " were substituted for " seventy-five per cent. of the value of the article ",

(b) in Article 3A (inserted by the Emergency Imposition of Duties (No. 387) (Preparations or Mixtures Containing Malt Extract) Order, 1956 ( S.I. No. 241 of 1956 ) ) " whichever of the following rates produces in each particular case the greater amount of duty, that is to say, seventy-five per cent. of the value of the article or four shillings and sixpence per pound weight of the article " were substituted for " thirty-seven and one-half per cent. of the value of the article ",

(c) in Article 3B (inserted by the Emergency Imposition of Duties (No. 387) (Preparations or Mixtures Containing Malt Extract) Order, 1956) " the duties imposed by this Order as if the articles chargeable with those duties " were substituted for " the duty imposed by Article 3A of this Order as if the articles chargeable with that duty ", " Article 3A of " were deleted, 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, that is to say :

(i) the rate of an amount equal to fifty per cent. of the value of the article, or

(ii) the rate of three shillings per pound weight of the article "

were substituted for " the rate of an amount equal to twenty-five per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ", and

(d) Article 4 were deleted.

GIVEN under the Official Seal of the Government, this 10th day of September, 1957.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.

Explanatory Note.

The above Order imposes a duty of 75% (full) 50% (preferential--U.K. and Canada) ad valorem or 4/6d. (full) 3/- (preferential--U.K. and Canada) per lb. whichever is the greater on malt extract and preparations containing malt extract in lieu of the duties previously chargeable.