Emergency Imposition of Duties (No. 209) Order, 1940.
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: —This Order may be cited as the Emergency Imposition of Duties (No. 209) 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 rate of an amount equal to forty per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported on or after the 26th day of June, 1940, that is to say :
Woven piece goods containing more than sixty per cent. by weight of cotton and not exceeding ten ounces in weight per square yard which either—
(a) are, in the opinion of the Revenue Commissioners, of a type ordinarily used in the manufacture of bed ticks or of bed mattresses, or
(b) are not less than forty-five inches in width and are, in the opinion of the Revenue Commissioners, of a type ordinarily used in the manufacture of bed sheets, or
(c) (i) are not less than four ounces in weight per square yard, and
(ii) are not terry, and
(iii) are without pattern in colour, and
(iv) are, in the opinion of the Revenue Commissioners, of a type ordinarily used in the manufacture of shirts or pyjamas, or
(d) (i) are not less than four ounces in weight per square yard, and
(ii) are not terry, and
(iii) are, in the opinion of the Revenue Commissioners, of a type ordinarily used in the manufacture of dungarees or similar protective garments.
num: 4
paragraphs: —The duty imposed by this Order is in lieu of the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 35 in the First Schedule to that Act so far as that duty is chargeable on articles chargeable with the duty imposed by this Order, and accordingly the said duty mentioned at the said reference number 35 shall not be charged or levied on any article imported on or after the 26th day of June, 1940, and chargeable with the duty imposed by this Order.
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, that such article—
(a) is of a type ordinarily used in the manufacture of shirts or pyjamas, and—
(i) is made partly of wool and is not less than seven ounces in weight per square yard, or
(ii) contains such quantity of wool as forms a substantial proportion of the whole article, or
(iii) contains such quantity of silk or artificial silk, or of both silk and artificial silk, as forms a substantial proportion of the whole article, or
(b) is of a type ordinarily used in the manufacture of bed-sheets 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 article to be imported without payment of the duty imposed by this Order or repay any such duty paid thereon at importation.
num: 6
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.
num: 7
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: 8
paragraphs: —The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—