S.I. No. 133/1958:

IMPOSITION OF DUTIES (No. 36) (PROCESSED FABRICS) ORDER, 1958.

IMPOSITION OF DUTIES (No. 36) (PROCESSED FABRICS) ORDER, 1958.

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. 36) (Processed Fabrics) Order, 1958.

2. A duty of customs at whichever of the following rates produces in each particular case the greater amount of duty, namely :

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

(b) two shillings and sixpence the square yard,

shall be charged, levied and paid on each of the following articles imported on or after the 16th day of June, 1958, that is to say, textile fabrics (other than floor coverings) which have undergone one or more of the processes of printing, painting or embossing and are not chargeable with any of the following duties, namely :

(i) the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 42 in the First Schedule thereto,

(ii) the duty imposed by section 3 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938),

(iii) the duty imposed by the Emergency Imposition of Duties (No. 300) (Woven Cotton Piece Goods) Order, 1953 ( S.I. No. 66 of 1953 ),

(iv) the duty imposed by the Emergency Imposition of Duties (No. 365) (Plastic-coated Fabric) Order, 1956 ( S.I. No. 22 of 1956 ),

(v) the duty imposed by paragraph 3 of the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ), and mentioned at reference number 33 in the First Schedule thereto.

3. Subject to paragraph 4 of this Order, the duty imposed by this Order is in lieu of every other duty (not being a duty mentioned in paragraph 2 of this Order) which may be chargeable on the articles mentioned, as chargeable with duty, in the said paragraph 2.

4. Textile fabrics which have undergone the process of embossing but have not been printed or painted and are chargeable with the duty imposed by the Emergency Imposition of Duties (No. 242) Order, 1949 ( S.I. No. 194 of 1949 ), shall not be charged with the duty imposed by this Order.

5. For the purpose of chargeability with the duty imposed by this Order, two or more towels joined together by the warp or weft yarns shall be deemed to be textile fabrics in the piece.

6. 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 imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column 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, namely :

(i) the rate of an amount equal to thirty-three and one-third per cent. of the value of the article,

(ii) one shilling and eightpence the square yard ;

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

7. 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 the duty imposed by this Order any articles chargeable with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of 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.

GIVEN under the Official Seal of the Government, this 10th day of June, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a Customs duty of 50% (full) 33½% (preferential), ad valorem, or 2/6d. (full) 1/8d. (preferential) the square yard, whichever is the greater, on printed, painted or embossed textile fabrics.