No. 39/1932:

CUSTOMS DUTIES (SUGAR CONFECTIONERY) (PROVISIONAL VARIATION) ORDER, 1932.

CUSTOMS DUTIES (SUGAR CONFECTIONERY) (PROVISIONAL VARIATION) ORDER, 1932.

WHEREAS it is enacted by section 1 of the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931) that whenever the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate variation of a customs duty on any particular description of goods is necessary to prevent an expected dumping of goods of that description arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury, the Executive Council may by Order vary, in respect of all goods of the said particular description imported into Saorstát Eireann on or after a day (not being prior to the day on which such Order is made) specified in such Order, any customs duty then in force in respect of such goods and may so vary such duty by increasing the rate of the said duty by such amount, or by imposing such conditions or restrictions or by terminating such exemptions as the Executive Council shall think proper to specify in such Order:

AND WHEREAS the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate variation in respect of certain articles and in the manner hereinafter appearing of the customs duty chargeable under section 7 of the Finance Act, 1931 (No. 31 of 1931), is necessary to prevent an expected dumping of those articles arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury:

NOW, the Executive Council in exercise of the powers conferred on them by section 1 of the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited for all purposes as the Customs Duties (Sugar Confectionery) (Provisional Variation) Order, 1932.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. The duty imposed by section 7 of the Finance Act, 1931 (No. 31 of 1931), shall be charged, levied, and paid on all articles liable thereto (with the exceptions hereinafter mentioned), which are imported into Saorstát Eireann on or after the 3rd day of May, 1932, at the rate of one shilling and sixpence on the pound in lieu of the rate mentioned in the said section 7.

4. The duty chargeable by virtue of this Order shall continue to be in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in the article and in lieu of any duty which might otherwise be chargeable on any other ingredient contained in the article.

5. In the application of sub-section (4) of the said section 7 of the Finance Act, 1931 , to the duty chargeable by virtue of this Order, that subsection shall have effect as if the word "two-thirds" were substituted for the word "five-sixths."

6. This Order shall not apply in respect of any article to which sub-section (2) of the said section 7 of the Finance Act, 1931 , applies.

Dublin.

This 2nd day of May, 1932.