S.I. No. 70/1957:

EMERGENCY IMPOSITION OF DUTIES (No. 394) (SPECIAL IMPORT LEVIES AND MOTOR CAR DUTY) ORDER, 1957.

EMERGENCY IMPOSITION OF DUTIES (No. 394) (SPECIAL IMPORT LEVIES AND MOTOR CAR DUTY) ORDER, 1957.

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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 394) (Special Import Levies and Motor Car Duty) Order, 1957.

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

3. (1) Neither Special Import Levy nor Special Import (No. 2) Levy shall be charged or levied on articles which are imported on or after the 3rd day of April, 1957, and which are chargeable with the duties mentioned in Part III of the Fourth Schedule to the Finance Act, 1934 (No. 31 of 1934).

(2) In the case of articles which, by virtue of paragraph (1) of this Article, are not chargeable with Special Import Levy or Special Import (No. 2) Levy--

(a) the reference to twenty per cent. in the third column of Part III of the Fourth Schedule to the Finance Act, 1934 , at reference number 16 shall have effect as a reference to twenty--five per cent., and

(b) the reference to twelve and one--half per cent. in that column at reference number 17 shall have effect as a reference to twenty per cent.

4. Special Import (No. 2) Levy shall not be charged or levied on oranges which are imported on or after the 3rd day of April, 1957.

5. 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 special Import Levy or Special Import (No. 2) Levy any articles chargeable with such Levy which are intended for use in a process of manufacture or for the equipment of an industrial undertaking and which are articles such as are not obtainable otherwise than by importation or in the case of any such articles already imported, to take delivery thereof without payment of such Levy, 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.

EAMON DE VALERA,

Taoiseach.

GIVEN under the Official Seal of the Government, this 2nd day of April, 1957.

EXPLANATORY NOTE.

This Order abolishes the special import levies on oranges and on motor vehicle parts, excluding parts imported otherwise than in aggregates for assembly, and increases the compounded rates of ordinary duty on motor chassis aggregates from 12½ per cent. to 20 per cent. and on motor body aggregates from 20 per cent. to 25 per cent. It also provides for the grant in certain circumstances of licences for importation of goods free of special import levies.