PART II.

Customs and Excise.

10. —(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the articles in the said second column.

(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) The provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

11. —(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) Where a percentage is stated in the third column of the Second Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) Section 106 of the Customs Consolidation Act, 1876, shall, in its application to any article chargeable with the duty mentioned at reference number 15 in the Second Schedule to this Act, be construed and have effect as if the words “or shall be found to be of less value for home use than the amount of the drawback claimed” contained in the said section were omitted therefrom.

12. —(1) In lieu of the present customs duties, drawbacks, and allowance (other than duties imposed by a statutory order (for the time being in force) made by the Executive Council and confirmed by Act of the Oireachtas) in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported into Saorstát Eireann on or after the 16th day of May, 1935, the customs duties specified in the second column of Part I of the Third Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set cut in Part II of the said Schedule.

(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 16th day of May, 1935, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Third Schedule to this Act and be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowance set out in Part II of the said Schedule.

(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

(4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—

(a) in clause 5, the 16th day of May, 1935, shall be substituted for the 6th day of May, 1925;

(b) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925 , shall be construed as a reference to this section.

(5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.

13. —(1) In lieu of the duties of customs chargeable under section 8 of the Finance Act, 1931 (No. 31 of 1931), as amended or affected by subsequent enactments, there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported into Saorstát Eireann on or after the 16th day of May, 1935, and made from or containing sugar or other sweetening matter, a duty of customs at the following rates, that is to say:—

(a) if the article is prescribed in the official import list to be entered on importation by weight, at the rate of two pence and one farthing the pound, and

(b) if the article is prescribed in the official import list to be entered on importation by measure, at the rate of one shilling and eleven pence the gallon.

(2) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:—

(a) beer,

(b) cider,

(c) cocoa preparations,

(d) condensed full cream milk,

(e) fruits in syrup in sealed tins or cans,

(f) glucose,

(g) herb beer,

(h) honey, including artificial honey,

(i) molasses (including invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope),

(j) perry,

(k) polishing preparations,

(l) prepared liquid or quasi-liquid sauces or condiments,

(m) saccharin (including substances of a like nature or use),

(n) soaps and soap powders and all descriptions of soap substitutes,

(o) soups,

(p) spirits,

(q) sugar,

(r) articles charged with duty as sugar confectionery,

(s) table waters,

(t) tobacco,

(u) wine.

(3) The duty imposed by this section shall be in addition to any duty for the time being chargeable under a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, and shall also be in addition to any duty chargeable in respect of any spirits used in the manufacture or preparation of the article, but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.

(4) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the duty imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

14. —(1) There shall be charged, levied, and paid on all raw fruit of any of the several descriptions mentioned in the second column of the Fourth Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate mentioned in the third column of the said Schedule opposite the mention in the second column of the said Schedule of such description of fruit.

(2) There shall be charged, levied, and paid on all fruit of any description (omitting references to time of importation) mentioned in the second column of the Fourth Schedule to this Act preserved in water (without the addition of sugar or other sweetening matter) which is imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of threepence the pound.

(3) The rate of two pence and one halfpenny the pound shall be the preferential rate for the purposes of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), in respect of the duty of customs imposed by the next preceding sub-section of this section.

(4) There shall be charged, levied, and paid on all pulp or juice which is wholly or partly derived or prepared from fruit of any description (omitting references to time of importation) mentioned in the second column, of the Fourth Schedule to this Act and is imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of threepence the pound.

(5) There shall be charged, levied, and paid on all apples preserved without sweetening matter (other than apples preserved in water without sweetening matter) imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of fourpence the pound.

(6) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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 a particular duty imposed by this section 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.

15. —(1) There shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, the duty of customs hereinafter mentioned in respect thereof, that is to say:—

(a) on any of the following fruits imported in syrup in sealed tins or cans, that is to say, strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants, and greengages—a duty of customs at the rate of four and four-fifths pence the pound;

(b) on all other fruits imported in syrup in sealed tins or cans—a duty of customs at the rate of two and two-fifths pence the pound.

(2) The following rates of duty shall respectively be the preferential rates for the purposes of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), in respect of the several duties of customs imposed by the preceding sub-section of this section, that is to say:—

(a) in respect of the duty mentioned in paragraph (a) of the said preceding sub-section—the rate of four pence the pound;

(b) in respect of the duty mentioned in paragraph (b) of the said preceding sub-section—the rate of two pence the pound.

(3) Each of the duties imposed by this section is in addition to any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article, but is in lieu of all other duties which may be chargeable on the article.

16. —(1) A duty of customs at the rate hereinafter mentioned shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, that is to say:—

(a) knives (including knives with a serrated edge), forks, and spoons made wholly or partly of iron or steel, or an alloy containing nickel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for domestic or household use;

(b) steels for sharpening any such knives as are mentioned in the next preceding paragraph of this sub-section;

(c) component parts (other than handles) made wholly or partly of iron or steel or an alloy containing nickel, of any such knives, forks, spoons, and steels as are mentioned in either of the two preceding paragraphs of this sub-section, whether such component parts are completely or partially manufactured;

(d) folding penknives and pocket-knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying about the person for use for general purposes;

(e) component parts made wholly or partly of iron or steel of any such penknives or pocket-knives as are mentioned in the next preceding paragraph of this sub-section, whether such component parts are completely or partially manufactured;

(f) knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the slaughter of animals or the cutting and preparing of the carcases of animals or the parts or products of such carcases;

(g) steels for sharpening any such knives as are mentioned in the next preceding paragraph of this sub-section;

(h) component parts (other than handles), made wholly or partly of iron or steel, of any such knives or steels as are mentioned in either of the two next preceding paragraphs of this sub-section whether such component parts are completely or partially manufactured.

(2) The duty imposed by the next preceding sub-section of this section shall be charged, levied, and paid at whichever of the following rates produces, in each particular case the greater amount of duty, that is to say, at the rate of an amount equal to seventyfive per cent, of the value of the article or the rate of six pence on each article.

(3) The provisions of sections 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(4) The duty imposed by this section shall be charged and levied in addition to any other duty which may be chargeable.

(5) 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 imposed by this section 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.

17. —(1) There shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate hereinafter mentioned in respect of such article, that is to say:—

(a) clocks or clock movements which, in the opinion of the Revenue Commissioners, are completely or substantially assembled—whichever of the following rates produces in each particular case the greater amount of duty, that is to say a sum equal to seventy-five per cent, of the value of the article or two shillings on each article;

(b) articles which, in the opinion of the Revenue Commissioners, are assemblies of parts of clocks (excluding articles mentioned in the next preceding paragraph of this sub-section, and also excluding parts assembled by pressing and clock-cases and parts thereof)—a sum equal to seventy-five per cent. of the value of the article;

(c) clock-cases made wholly or mainly of wood—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say, a sum equal to seventy-five per cent, of the value of the article or five shillings on each clock-case;

(d) component parts (made wholly or mainly of wood) of clock-cases—a sum equal to seventy-five per cent. of the value of the article.

(2) 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 imposed by this section 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.

18. —(1) In lieu of the duty of customs imposed by section 14 of the Finance Act, 1934 (No. 31 of 1934), there shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of sixpence the pound.

(2) The provisions of section 8 of the Finance Act 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable.

19. —There shall be charged, levied, and paid on all wheat imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of sixpence the hundredweight.

20. —(1) The duties of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported into Saorstát Eireann on or after the 16th day of May, 1935, be charged, levied, and paid at the several rates specified in Part I of the Fifth Schedule to this Act in lieu of the rates specified in Part I of the Third Schedule to the said Finance Act, 1932 .

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 16th day of May, 1935, be charged, levied, and paid at the several rates specified in Parts II and III of the Fifth Schedule to this Act in lieu of the rates specified in the Sixth Schedule to the said Finance Act, 1934 .

(3) Sub-sections (2) to (5) of the said section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the excise duty imposed by sub-section (1) of that section at a rate specified in Part II or Part III of the Fifth Schedule to this Act, and for the purpose of such application references in the said sub-sections (2) to (5) of the said section 19 to Parts I and II respectively of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Parts II and III respectively of the Fifth Schedule to this Act.

21. —(1) A duty of customs (in this section referred to as the said customs duty) at the rate of eight pence the gallon shall be charged, levied, and paid on all hydrocarbon oil which is imported into Saorstát Eireann on or after the 1st day of July, 1935, and is not otherwise liable to duty.

(2) A rebate at the rate of eight pence the gallon shall be allowed on all hydrocarbon oil imported into Saorstát Eireann on or after the 1st day of July, 1935, on which the said customs duty is charged and which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion in the engine of a motor vehicle.

(3) A duty of excise (in this section referred to as the said excise duty) at the rate of six pence the gallon shall be charged and levied on, and shall be paid by the manufacturer of all hydrocarbon oil, made in Saorstát Eireann and not otherwise liable to duty which, on or after the 1st day of July, 1935, is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil.

(4) A rebate at the rate of six pence the gallon shall be allowed on all hydrocarbon oil (chargeable with the said excise duty) on which the said excise duty has been paid and which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion in the engine of a motor vehicle.

(5) Subject to compliance with such conditions as the Revenue Commissioners shall impose, the said excise duty shall not be charged or levied—

(a) on any hydrocarbon oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that—

(i) such oil was sent out from the premises of the manufacturer thereof on or after the 1st day of July, 1935, and

(ii) the said excise duty was paid in respect of such oil when it was so sent out, and

(iii) such oil was subsequently brought back to the said premises from which it was so sent out or into other premises occupied by the said manufacturer, nor

(b) on any hydrocarbon oil which is made by a person engaged in the manufacture and sale to the public of gas for lighting, heating, or power and is so made as a by-product in the manufacture of such gas.

(6) There shall, as on and from the 1st day of July, 1935, be charged, levied, and paid, on a licence to be taken out annually by every person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with either the said customs duty or the said excise duty, a duty of excise (in this section referred to as the said licence duty) of five shillings, and where any such person so sells or delivers such oil on more than one premises, the said licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.

(7) The following provisions shall apply and have effect in relation to the said licence duty and the licence on which such duty is payable, that is to say:—

(a) no person shall, on or after the 1st day of July, 1935, sell or deliver on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with either the said customs duty or the said excise duty unless he holds such licence as aforesaid in respect of such premises and has paid the said licence duty in respect of such premises;

(b) every holder of such licence as aforesaid shall display such licence on the premises to which such licence relates;

(c) no person who is the holder of such licence as aforesaid and does not ordinarily sell or send out hydrocarbon oil to persons who buy such oil for resale to other persons shall keep or sell on the premises to which such licence relates any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty and not being lubricating oil) on which neither of such duties has been paid or on which a rebate under this section has been allowed;

(d) every holder of such licence as aforesaid shall, on every sale or delivery of hydrocarbon oil for use for combustion in the engine of a motor vehicle, deliver to the purchaser or receiver of such oil a certificate in writing that either the said customs duty or the said excise duty has been paid on such oil and that no rebate under this section has been allowed thereon.

(8) No person shall, on or after the 1st day of July, 1935—

(a) use for combustion in the engine of a motor vehicle any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) on which neither of the said duties has been paid or on which a rebate under this section has been allowed, or

(b) buy or receive from a person who is not the holder of a licence taken out under this section any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) for use for combustion in the engine of a mot or vehicle, or

(c) use on any road a motor vehicle the engine of which is fitted with a carburettor or other appliance adapted for the use for combustion in such engine of any hydrocarbon oil other than mineral hydrocarbon light oil within the meaning of section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), unless such motor vehicle is registered with the Revenue Commissioners in such manner as they shall prescribe by regulations to be made by them.

(9) Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil chargeable with the said customs duty is imported for the purpose of undergoing in Saorstát Eireann a process of manufacture or for the purpose of being incorporated in Saorstát Eireann with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such hydrocarbon oil to be imported without payment of the said duty.

(10) A drawback, equal to the amount of the said excise duty which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the hydrocarbon oil in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ship's stores of any hydrocarbon oil chargeable with the said duty, or on the loading into any aircraft of any such oil for use on a voyage to a place outside Saorstát Eireann.

(11) The Revenue Commissioners may make regulations for securing and collecting the said customs duty, the said excise duty, and the said licence duty and, in particular, for regulating the issue, duration, and renewal of the licences on which the said licence duty is payable and for governing the sale and delivery of hydrocarbon oil chargeable with either the said customs duty or the said excise duty, and the Revenue Commissioners may by such regulations apply to all or any of the said duties and to the sale and delivery of such hydrocarbon oil any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.

(12) If any person does any act (whether of commission or omission) which is a contravention of a condition imposed or regulation made by the Revenue Commissioners under this section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.

(13) Any officer of the Revenue Commissioners and any member of the Gárda Síochána may, at any time on or after the 1st day of July, 1935, examine and take samples of any hydrocarbon oil on or in any motor vehicle for use for combustion in the engine of such vehicle, and may interrogate the person in charge of such vehicle in regard to such oil, and may, if such oil is hydrocarbon oil chargeable with either the said customs duty or the said excise duty, require of such person proof of the payment of such duty on such oil.

(14) In any proceedings against any person for selling, delivering, or using for combustion in the engine of a motor vehicle any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) on which neither of such duties has been paid or on which a rebate under this section has been allowed, the onus of proving that such duty had been paid and such rebate had not been allowed shall rest upon such person.

(15) In this section—

the expression “motor vehicle” means a mechanically propelled vehicle designed, constructed, and suitable for use on roads;

the expression “hydrocarbon oil” includes petroleum oil and oil produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of sixty degrees Fahrenheit;

the expression “combustion in the engine of a motor vehicle” shall be construed as including internal combustion in such engine and external combustion as fuel for such engine.

22. —The Finance Act, 1934 (No. 31 of 1934), shall be and is hereby amended as follows, that is to say:—

(a) in sub-section (4) of section 9 of the said Act, the words and figures “before the 1st day of July, 1935,” and the words and figures “before the said 1st day of July, 1935, and” shall be deleted as on and from the 1st day of July, 1935, and the said sub-section shall have and be deemed, as on and from the said 1st day of July, 1935, to have had effect accordingly, and

(b) the Sixth Schedule to this Act shall, in respect of articles imported into Saorstát Eireann on or after the 16th day of May, 1935, be substituted in the said Finance Act, 1934, for the Second Schedule to that Act, and references in section 9 of the said Finance Act, 1934 , to the said Second Schedule to that Act shall, in respect of articles so imported, be construed as references to the Sixth Schedule to this Act, and the said section 9 shall have effect accordingly.

23. —Whenever an article liable to the duty of customs imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments—

(a) is imported into Saorstát Eireann on or after the 1st day of June, 1935, and

(b) is so imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons, and

(c) is shown, to the satisfaction of the Revenue Commissioners, to be intended for the use in Saorstát Eireann of blind persons,

the Revenue Commissioners may, subject to compliance with such conditions (if any) as they may think fit to impose, permit such article to be so imported without payment of the said duty or repay any such duty paid on such importation.

24. —(1) In this section the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.

(2) On and after the 1st day of August, 1935, entertainments duty on all payments for admission to any entertainment which consists wholly or mainly of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means, shall be charged, levied, and paid at the following rates in lieu of the rates specified in sub-section (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), that is to say:—

25. —Sub-section (3) of section 19 (which relates to exemptions from entertainments duty) of the Finance Act, 1933 (No. 15 of 1933), shall be and is hereby amended by the substitution, in paragraph (d) of the said sub-section, of the words and figures “31st day of October, 1933,” for the words and figures “1st day of June, 1933,” now contained in the said paragraph, and the said sub-section shall be construed and have effect accordingly.

26. —(1) The several duties specified in the third column of the Seventh Schedule to this Act shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 16th day of May, 1935.

(2) The particulars stated in the fourth column of the Seventh Schedule to this Act are inserted in the said Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Schedule.

27. —(1) Every Act mentioned at the head of a Part of the Eighth Schedule to this Act shall be and is hereby amended as follows, that is to say, every section,. sub-section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Eighth Schedule shall be amended in the manner stated in the third column of the said Part of the said Eighth Schedule opposite the mention of such section, sub-section, schedule, or reference number (as the case may be) in the said second column.

(2) Every amendment made by this section in any Act shall come into operation on the 16th day of May, 1935, and shall have effect in respect of all articles imported into Saorstát Eireann on or after that day.

(3) The particulars stated in the fourth column of the Eighth Schedule to this Act are inserted in the said Schedule solely to facilitate the identification of the duties respectively affected by the several amendments made by this section, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Schedule or operate to extend, limit, or control the extent or effect of any amendment made in any Act by this section.

28. —(1) Whenever an article which is chargeable on importation into Saorstát Eireann with a duty of customs calculated by reference to the value of the article is exported from Saorstát Eireann, and is subsequently reimported into Saorstát Eireann after having been subjected to any process (whether of repair, further manufacture, or otherwise) outside Saorstát Eireann, and would, if it had not been so subjected to such process, be exempt from the said duty on such reimportation, then and in every such case—

(a) if the form or character of such article has, in the opinion of the Revenue Commissioners, been substantially changed by such process, the said duty shall be charged, levied, and paid on such article on such reimportation, and shall be so charged, levied, and paid on the whole value of such article at the time of such reimportation, and

(b) if the form or character of such article has, in the opinion aforesaid, not been substantially changed by such process, the said duty shall be charged, levied, and paid on such article on such reimportation, but shall be so charged, levied, and paid only on the amount by which, in the opinion aforesaid, the value of such article at the time of its exportation from Saorstát Eireann was increased by subjection to such process.

(2) When computing, for the purposes of this section, the amount by which the value of an article has been increased by subjection to a process, the Revenue Commissioners may, if they think fit, fix the said amount by reference to the sum which is shown to their satisfaction to have been paid for the execution of such process on or in respect of such article.

(3) Nothing in this section shall operate to repeal, restrict, or affect any exemption from any particular duty of customs conferred by any enactment on the reimportation into Saorstát Eireann of articles which have been subjected to a specified process outside Saorstát Eireann and have been exported from Saorstát Eireann for the purpose of being subjected to that process.

29. —(1) Every person who, in a return made by him in relation to or for the purposes of any duty of excise, makes any statement or representation which is to his knowledge false or misleading, shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds or, at the discretion of the Court, to imprisonment for any term not exceeding six months.

(2) Where a person is alleged to have made, in a return relating to or for the purposes of a duty of excise, a statement or representation the making of which is an offence under this section and is also an offence under another enactment which relates specifically to returns in relation to or for the purposes of the said duty of excise, such person may be charged and, if convicted, may be punished under this section or under such other enactment but may not be charged or punished under both this section and the said other enactment.