Emergency Imposition of Duties (No 267) (Personal Clothing and Wearing Apparel) Order, 1951

• Jurisdiction: Ireland
• Year: 1951
• Citation: IR SI 357/1951

S.I. No. 357 of 1951.

EMERGENCY IMPOSITION OF DUTIES (No 267) (PERSONAL CLOTHING AND WEARING APPAREL) ORDER, 1951.

The Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :— 1. This Order may be cited as the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951. 2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order. 3. (1) In lieu of the duty imposed by section 7 of the Finance Act, 1937 (No. 18 of 1937), a duty of customs shall be charged, levied and paid—

(a) on each of the articles (whether completely or partially manufactured) mentioned in the second column in Part I of the Schedule to this Order (other than articles to which the said Part I is stated at the head thereof not to apply) imported on or after the 10th day of December, 1951, at the rate (save as is otherwise provided by this Order) stated in the third column of the said Part I opposite the mention of the article in the said second column, and

(b) on each component part of any article (other than an accessory of any personal clothing or wearing apparel) mentioned in the second column in Part I of the Schedule to this Order which is imported on or after the 10th day of December, 1951, at the rate (save as is otherwise provided by this Order) at which duty is stated in the third column in the said Part I to be chargeable on the article of which such component part is a component part, and

(c) on each of the articles mentioned in the second column in Part II of the Schedule to this Order imported on or after the 10th day of December, 1951, at the rate stated in the third column of the said Part II.

(2) In the case of the articles mentioned in the second column in Part III of the Schedule to this Order and to which the said Part is stated at the head thereof to be applicable (including partially manufactured articles), duty at the rate stated in the third column in the said Part III shall be the minimum duty chargeable by virtue of this Order in respect of each such article, and accordingly the duty imposed by this Order shall, in respect of every such article, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate chargeable in respect of such article under Part I of the said Schedule or the rate chargeable under Part III of the said Schedule.

(3) The statement of a percentage in the third column of the Schedule to this Order opposite the mention of any article in the second column of that Schedule shall be taken and construed as meaning a rate of duty equal to that percentage of the value of such article. 4. Notwithstanding anything contained in this Order or the Schedule thereto, the duty imposed by this Order shall not be charged or levied—

(a) on boots, shoes, goloshes, sandals, clogs, or other external footwear, or on component parts or accessories thereof, nor

(b) on any accessory of personal clothing or wearing apparel which is imported separately from the clothing or apparel and is made wholly or mainly of non-textile materials, nor

(c) on any article which is a component part of any personal clothing or wearing apparel (other than an umbrella) and is made wholly or mainly of any non-textile material other than leather or fur, nor

(d) on any article which is a component part of any personal clothing or wearing apparel and is made wholly or mainly of leather and is shown to the satisfaction of the Revenue Commissioners to be suitable and intended for use in the manufacture of hats or caps, nor

(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor

(f) on any unassembled component part of an umbrella, nor

(g) on any of the following partial assemblies of component parts of an umbrella, that is to say :—

(i) separate ribs each having a stay attached,

(ii) assembled ferrules,

(iii) assembled...