Emergency Imposition of Duties (No. 214) Order, 1940.
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: This Order may be cited as the Emergency Imposition of Duties (No. 214) Order, 1940.
num: 2
paragraphs: The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.
num: 3
paragraphs: A duty of customs at the rates hereinafter mentioned shall be charged, levied, and paid on all linen piece goods imported on or after the 26th day of June, 1940.
num: 4
paragraphs: The duty imposed by this Order shall be charged, levied, and paid at whichever of the following rates is applicable, that is to say :—
(a) on linen woven piece goods which either are terry or are, in the opinion of the Revenue Commissioners, of a type ordinarily used in the manufacture of dungarees or similar protective garments for wear by men, bed sheets, bed ticks, or bed mattresses, 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 an amount equal to forty per cent. of the value of the article, or
(ii) four pence the square yard ;
(b) on all other linen woven piece goods, the rate of an amount equal to forty per cent. of the value of the article.
num: 5
paragraphs: Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any article chargeable with the duty imposed by this Order at the rate specified in sub-paragraph (a) of paragraph 4, that such article is of a type ordinarily used in the manufacture of bedsheets and is coated or covered on one side or both sides with rubber or rubber solution, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such articles to be imported without payment of the duty imposed by this Order or repay any such duty paid thereon at importation.
num: 6
paragraphs: Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any article chargeable with the duty imposed by this Order at the rate specified in sub-paragraph (b) of paragraph 4, that such article—
(a) has been subjected to a process of proofing involving the use of rubber or rubber solution, or
(b) has been subjected to a process of proofing not involving the use of rubber or rubber solution and is of a weight or less than fourteen ounces per square yard, or
(c) has been subjected to a process of permanent painting or printing on the surface which is outermost in wear whereby there is permanently painted or printed on such surface a bona fide design or pattern (including a design or pattern consisting of or containing words or figures or both words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or
(d) is chenille or brocade or velveteen or holland blind cloth, or
(e) is less than twelve inches in width and has two selvedges, or
(f) is coutil of the type ordinarily used for the manufacture of corsets, or
(g) is suitable and intended for use for one or more of the following purposes and no other purpose, that is to say
(i) the upholstering or the covering of furniture, or
(ii) the manufacture of curtains, or
(iii) the upholstering of vehicles, or
(iv) the binding of books,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the duty imposed by this Order or repay any such duty paid thereon at importation.
num: 7
paragraphs: Any article chargeable with the duty imposed by this Order which is imported into the State after exportation therefrom shall be exempt from such duty if it is shown, to the satisfaction of the Revenue Commissioners, that such article was manufactured in the State and was exported therefrom solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing, and proofing, and did not undergo any other process of manufacture while so outside the State.
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paragraphs: 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 piece goods.
num: 9
paragraphs: 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 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).
num: 10
paragraphs: The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—