Emergency Imposition of Duties (No. 230) Order, 1948.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Order may be cited as the Emergency Imposition of Duties (No. 230) Order, 1948.
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paragraphs: The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.
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paragraphs: In this Order, the expression " the Act of 1947 " means the Finance (No. 2) Act, 1947 (No. 33 of 1947).
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paragraphs: —(1) The duty of customs imposed by subsection (1) of section 9 of the Act of 1947 shall, in respect of all mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported on or after the 5th day of March, 1948, be charged, levied and paid at the following rates—
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—twenty-two pounds and ten shillings ;
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—twenty-six pounds and eight shillings.
(2) The duty of customs imposed by subsection (2) of section 9 of the Act of 1947 shall, in respect of all beer of any description (other than beer chargeable with the duty imposed by subsection (1) of the said section) imported on or after the 5th day of March, 1948, be charged, levied and paid at the rate of five pounds, twelve shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3) In lieu of the drawback payable under subsection (3) of section 9 of the Act of 1947 there shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by paragraph (1) or (2) of this Article has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Where, in the case of beer which is chargeable with duty at the rate provided by paragraph (2) of this Article or in the case of beer on which drawback under paragraph (3) of this Article is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said paragraph (2) or in the said paragraph (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this Article refers.
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paragraphs: —(1) The duty of excise imposed by section 10 of the Act of 1947 shall, in respect of all beer brewed within the State on or after the 5th day of March, 1948 be charged, levied and paid at the rate of five pounds and twelve shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) In lieu of the drawback payable under section 10 of the Act of 1947, there shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by paragraph (1) of this Article has been paid a drawback calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant paragraph of this Article, the duty chargeable or the drawback payable (as the case may be) in pursuance of this Article shall be varied proportionately.
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paragraphs: For the purposes of this Order, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876, is delivered.
GIVEN under the Official Seal of the Government, this 2nd day of March, 1948.
JOHN A. COSTELLO,
Taoiseach.