S.I. No. 130/1957:

IMPOSITION OF DUTIES (No. 1) (GLAZED FIRECLAY PIPES AND CONNECTIONS) ORDER, 1957.

IMPOSITION OF DUTIES (No. 1) (GLAZED FIRECLAY PIPES AND CONNECTIONS) 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. 1) (Glazed Fireclay Pipes and Connections) Order, 1957.

2. Section 9 of and the First Schedule to the Finance Act, 1940 (No. 14 of 1940), shall, as respects articles imported on or after the 2nd day of July, 1957, have effect as if--

(a) " 60% " were substituted for " Four shillings the hundred-weight " in the third column of that Schedule at reference number 3,

(b) the second provision in the fourth column of that Schedule at that reference number were deleted, and

(c) the following provisions were inserted in the said fourth column at that reference number, namely :

" 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 mentioned at this reference number as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number 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 an amount equal to forty 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 ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purposes of the said section 6 as applied as aforesaid.

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 any article specified in the second column at this reference number on payment of the duty mentioned at this reference number at the rate which obtained immediately before the 2nd day of July, 1957, provided that--

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 1st day of August, 1957,

(b) it is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 2nd day of July, 1957, and

(c) the period of validity of any such licence does not exceed three months. "

GIVEN under the Official Seal of the Government, this 25th day of June, 1957.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.

Explanatory Note.

This Order increases the rate of Customs duty on glazed fireclay pipes and fittings from 4/- (full), 1/6d. (preferential) the cwt. to 60% (full) 40% (preferential U.K. and Canada) ad valorem.