S.I. No. 97/1959:

IMPOSITION OF DUTIES (No. 66) (TIP-UP CHAIRS) ORDER, 1959.

IMPOSITION OF DUTIES (No. 66) (TIP-UP CHAIRS) ORDER, 1959.

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. 66) (Tip-up Chairs) Order, 1959.

2. A duty of customs at the rate appropriate in accordance with the provisions of the next following paragraph shall be charged, levied and paid on each of the following articles imported on or after the 9th day of June, 1959, that is to say :--

(a) seating and seats whether assembled or unassembled and whether completely or partially manufactured which are of the kind commonly known as tip-up chairs and are suitable for use in cinemas or theatres,

(b) standards suitable for use as parts of the articles mentioned, as chargeable with duty, in subparagraph (a) of this paragraph, and

(c) seat bottoms and seat bottom frames suitable for use as parts of the articles mentioned, as chargeable with duty, in subparagraph (a) of this paragraph.

3. The duty imposed by this Order shall be charged, levied and paid--

(a) as respects the articles mentioned, as chargeable with duty, in subparagraph (a) of paragraph 2 of this Order, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say--

(i) the rate of thirty shillings the chair,

(ii) the rate of an amount equal to seventy-five per cent. of the value of the article.

(b) as respects the articles mentioned, as chargeable with duty, in subparagraph (b) of the said paragraph 2, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say--

(i) twelve shillings the article,

(ii) the rate of an amount equal to seventy-five per cent. of the value of the article,

(c) as respects the article mentioned, as chargeable with duty, in subparagraph (c) of the said paragraph 2, at whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say--

(i) eighteen shillings the article,

(ii) the rate of an amount equal to seventy-five per cent. of the value of the article.

4. The following 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

(i) a rate were specified in the fourth column of the said Schedule opposite the mention in the said second column of the articles mentioned, as chargeable with duty, in subparagraph (a) of paragraph 2 of this Order 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 twenty shillings the chair,

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

(ii) a rate were specified in the said fourth column opposite the mention in the said second column of the articles mentioned, as chargeable with duty, in subparagraph (b) of the said paragraph 2 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 eight shillings the article,

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

(iii) a rate were mentioned in the said fourth column opposite the mention in the said second column of the articles mentioned, as chargeable with duty, in subparagraph (c) of the said paragraph 2 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 twelve shillings the article,

(II) the rate of an amount equal to fifty per cent. of the value of the article ;

(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.

5. None of the following duties, namely--

(a) the duty imposed by section 11 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932),

(b) the duty imposed by section 5 of and mentioned at reference number 16 in the First Schedule to the Finance Act, 1937 (No. 18 of 1937),

(c) the duty imposed by paragraph 10 of and mentioned at reference number 3 in the Schedule to the Imposition of Duties (No. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959 ( S.I. No. 63 of 1959 ).

shall be charged or levied on any article chargeable with the duty imposed by this Order.

6. 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).

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 any article mentioned, as chargeable with duty, in paragraph 2 of this Order which was chargeable with a duty (other than Special Import Levy) immediately before the 9th day of June, 1959, on payment of the duty imposed by this Order at the rate at which the duty (other than Special Import Levy) chargeable thereon immediately before the 9th day of June, 1959, was chargeable thereon immediately before that date and on payment of Special Import Levy (if any) chargeable thereon, provided that--

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 9th day of July, 1959,

(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 9th day of June, 1959, and

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

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 2nd day of June, 1959.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes minimum duties at certain specified rates on tip-up chairs and parts thereof suitable for use in cinemas and theatres.