No. 52/1939:

EMERGENCY IMPOSITION OF DUTIES (No. 176) ORDER, 1939.

EMERGENCY IMPOSITION OF DUTIES (No. 176) ORDER, 1939.

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, do by order all or any of certain things and among others vary, in any manner or respect whatsoever, in regard to goods imported into Ireland on or after a specified day any customs duty in force at the passing of the said Act or imposed by any Act passed or Order made after the passing of the said 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 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. 176) Order, 1939.

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

3. Section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and the Second Schedule to that Act shall, as respects articles imported on or after the 15th day of March, 1939, have effect as if :—

(a) in the second column of the said Schedule at reference number 8, tallow were not included among the exclusions mentioned in either paragraph (a) or paragraph (b), and

(b) in the fifth column of the said Schedule at the said reference number 8, the following paragraph were included, that is to say :—

"The duty mentioned at this reference number shall not be charged or levied on any fats or preparations in respect of which a manufacturer shows to the satisfaction of the Revenue Commissioners that such fats or preparations are being imported by him for the manufacture of any article other than dripping."

Dublin.

This 14th day of March, 1939.