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52 1933

FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933

FIRST SCHEDULE.

Certain Customs Duties.

Ref. No.

Description of Article liable to Duty

Rate of Duty

Special Provisions

1

Hubs which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use on bicycles or tricycles (other than mechanically propelled bicycles and tricycles) and are assembled or substantially assembled.

37 ½%

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

2

Inside soles for boots, shoes, and other footwear.

30%

3

Studs made wholly or mainly of leather, and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for affixing externally to boots, shoes, or other footwear.

30%

4

Belts and belting which are or is, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for or in the transmission of power.

20%

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 mentioned at this reference number 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.

5

Articles which are fitted with neon tubes and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as notices or as advertisements, or for advertising purposes, and also complete neon tubes which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for fitting to articles intended for any such use as aforesaid.

75%

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

The duty mentioned at reference number 15 in Part I of the First Schedule to the Finance Act, 1933 (No. 15 of 1933), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

 

6

 

Liquid driers for use in the preparation of paint or varnish, and consisting of a metallic resinate, or a metallic linoleate, or a metallic oleate, or any substance of a like nature, or a mixture of two or more of those substances in white spirit, turpentine, linseed oil, or other medium.

Per gal.

7s. 6d.

 

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

An article chargeable with the duty mentioned at this reference number shall not be charged with any other duty of customs except such duty as may be chargeable in respect of the spirit (if any) contained in such article.

Where any imported prepared or manufactured goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods.

7

Lampshades which, in the opinion of the Revenue Commissioners, are substantially made of textile material, or paper, or a cellulose product, or parchment, or any similar material, or of a combination of two or more of those materials, and also component parts (made wholly or mainly of any such material or combination of materials), of lampshades.

33 1/3%

8

Manufactured articles which, in the opinion of the Revenue Commissioners, are bricks, blocks, or slabs, made wholly or partly of Roman cement, Portland cement, or any other hydraulic cement, and have not been subjected to any process of glazing or polishing.

50%

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 mentioned at this reference number 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.

9

Mourning wreaths, crosses, and other similar emblems, which contain artificial or dried flowers and leaves, or either of them, and also containers for any such emblems, and also component parts of such emblems or of such containers.

50%

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 mentioned at this reference number 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.

10

Printed matter chargeable with the duty mentioned in paragraph (a) in the second column, at reference number 15, in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), which, in the opinion of the Revenue Commissioners, is wholly or mainly produced by the use of movable type.

50%

The duty mentioned in paragraph (a) in the second column at reference number 15 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.