Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970

• Jurisdiction: Ireland

S.I. No. 268 of 1970.
IMPOSITION OF DUTIES (No. 187) (CUSTOMS AND EXCISE DUTIES AND FORM OF TARIFF) ORDER, 1970.
The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows : 1. This Order may be cited as the Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970. 2. This Order shall come into operation on the 15th day of February 1971. 3. ( a ) References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.
( b ) References in the Schedule to this Order to a tariff heading number shall be construed as references to that tariff heading number as amended by this Order. 4. The Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), is hereby amended by—
(i) the substitution of "£0·0067" for "1·6d." in paragraphs 18 (3) (a) (i) and 18 (3) (b) (i),
(ii) the substitution of "£0·0033" for "0·8d." in paragraphs 18 (3) (a) (ii), 18 (3) (b) (ii), 18 (4) (a) and 18 (4) (b),
(iii) the substitution of "£0·0017" for "0·4d." in paragraphs 18 (5) (a) and 18 (5) (b),
(iv) the substitution of "£0·02" for "4·8d." in paragraph 20 (1),
(v) the substitution of "£0·01" for "2·4d." in paragraph 20 (2),
(vi) the substitution of "£6·129" for "£6 2s. 7d." in paragraph 21 (2),
(vii) the substitution of "£5·96" for "£5 19s. 2·5d." in paragraph 24 (2),
(viii) the substitution, for the rates stated in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at each tariff heading number mentioned in the first column of the Schedule to this Order, of the rates stated in the second, third, fourth, fifth and sixth columns respectively of the Schedule to this Order opposite the mention in the said first column of that tariff heading number,
(ix) the substitution for the rates in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 39.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b) of the following rates:—
Full Preferential Special Preferential United Kingdom Northern Ireland 48% or 48% or 32% or 16% or 16% or £0·30 £0·30 £0·20 £0·10 £0·10 each* each* each* each* each*
(x) the substitution for the rates in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) (b) of tariff heading number 70.14 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b) of the following rates:—
Full Preferential Special Preferential United Kingdom Northern Ireland 48% or 48% or 32% or 16% or 16% or £0·30 £0·30 £0·20 £0·10 £0·10 each* each* each* each* each*
(xi) the substitution for the rates in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 83.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (c) (1) (b) of the following rates:—
Full Preferential Special Preferential United Kingdom Northern Ireland 48% or 48% or 32% or 16% or 16% or £0·30 £0·30 £0·20 £0·10 £0·10 each* each* each* each* each*
(xii) the substitution for the rates in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (2) of tariff heading number 85.01 of the following rates:—
Full Preferential Special Preferential United Kingdom Northern Ireland In respect of each transformer, inductor (choke) or coil with a core wholly or partly of metal £0·30 £0·20 £0·20 £0·10 £0·10 In respect of each transformer, inductor (choke), coil or wire-wound resistor without a core wholly or partly of metal £0·12 £0·08 £0·08 £0·04 £0·04 In respect of each cabinet or other like container. £0·84 £0·56 £0·56 £0·28 £0·28
(xiii) the substitution for the rates in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (3) (b) (i) of tariff heading number 85.15 of the following rates:—
Full Preferential Special Preferential United Kingdom Northern Ireland In respect of each loudspeaker £0·60 £0·40 £0·40 £0·20 £0·20 In respect of each transformer, inductor (choke), or coil with a core wholly or partly of metal £0·30 £0·20 £0·20 £0·10 £0·10 +In respect of each transformer, inductor (choke), coil or wire-wound resistor without a core wholly or partly of metal £0·12 £0·08 £0·08 £0·04 £0·04 In respect of each capacitor with moveable vanes £0·30 £0·20 £0·20 £0·10 £0·10 In respect of each cabinet or other like container £0·84 £0·56 £0·56 £0·28 £0·28
(xiv) the substitution of "£2·70 per dozen pairs" for "54 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (A) (2) (a) and 61.10 (A) (2) (a) (i),
(xv) the substitution of "£2·00 per dozen pairs" for "40 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (A) (3) (a) and 61.10 (A) (2) (b) (i),
(xvi) the substitution of "£0·75 per dozen pairs" for "15 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (B) (1) (a), 60.02 (B) (2) (a), 61.10 (A) (1) (a) (i) and 61.10 (A) (1) (b) (i),
(xvii) the substitution of "£0·75 but not exceeding £2·70 per dozen pairs" for "15 shillings but not exceeding 54 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (B) (1) (b) and 61.10 (A) (1) (a) (ii),
(xviii) the substitution of "£2·50 per dozen pairs" for "50 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.03 (B) (2) (a) (i), 60.03 (B) (2) (a) (ii), 60.03 (C) (1) (a) and 60.03 (C) (1) (b),
(xix) the substitution of "£0·40 each" for "8 shillings each" in the first column of the Schedule at tariff heading numbers 60.04 (A) (1) and 61.03 (A) (1),
(xx) the substitution of "£0·25 each" for "5 shillings each" or for "five shillings each" (as the case may be) in the first column of the Schedule at tariff heading numbers 60.04 (A) (2), 61.03 (A) (2), 69.11 (B), 69.12 (B) (2) and 69.13 (A) (1),
(xxi) the substitution of "£1·05 each" for "21 shillings each" in the first column of the Schedule at tariff heading numbers 65.03 (B) (2) (a), 65.04 (A) (1) and 65.05 (E) (1) (a) (i),
(xxii) the substitution of "£1·625 per cwt." for "32s. 6d. per cwt." in the first column of the Schedule at tariff heading number 69.07 (B) (1) (a),
(xxiii) the substitution of "£1·50 per gross" for "30 shillings per gross" in the first column of the Schedule at tariff heading number 70.10 (A),
(xxiv) the substitution of "£0·0625 each" for "1s. 3d. each" in the first column of the Schedule at tariff heading numbers 97.03 (D) and 97.03 (F) (1),
(xxv) the insertion of "added" after "containing" in the first column of the Schedule at tariff heading number 19.07,
(xxvi) the substitution of "Other (including spirituous beverages having the character of spirits, and liqueurs):" for "Other:" in the first column of the Schedule at tariff heading number 22.09 (B),
(xxvii) the substitution of "metal and non-metal" for "metallic and non-metallic" in Note 2 in Chapter 28 of the Schedule,
(xxviii) the substitution of "metal" for "metallic" in the first column of the Schedule at tariff heading number 28.56, and
(xxix) the insertion of "or other colouring matter" after "dyes" in Note 2 (f) in Chapter 29 and in Note 1 (a) in Chapter 32 of the Schedule and in the first column of the Schedule at tariff heading number 32.09. 5. Section 28 of the Finance Act, 1970 (No. 14 of 1970) is hereby amended by the substitution in subsection (1) of "£14.02" for "fourteen pounds and five pence" and in subsection (3) of "£0·0334" for "eight pence". 6. Parts I and II of the First Schedule to the Finance Act, 1969 (No. 21 of 1969), shall have effect as if for the several rates specified therein there were substituted the following rates :
PART I.
Description of Spirits Preferential Rates Full Rates (1) (2) (3) £ £ For every gallon of Perfumed Spirits .. .. 29·508 29·708 For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested .. .. .. .. 24·895 25·062 For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits .. .. 18·441 18·566
PART II.
Description of Spirits United Kingdom Rate £ For every gallon of Perfumed Spirits .. .. .. .. 24·779 For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested .. .. .. .. 20·908 For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits .. .. .. .. .. .. .. 15·487
	7. Section 35 (2) (b) of the Finance Act, 1969 , is hereby amended by the substitution of "£14·008" for "fourteen pounds and two pence".
	8. The Second Schedule to the Finance Act, 1926 (No. 35 of 1926), is hereby amended by the substitution of "£0·125" for "2s. 6d." in each...