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10 1987



Customs and Excise

Relief for certain hydrocarbon oil.

36. —Where it is shown to the satisfaction of the Revenue Commissioners that used hydrocarbon oil, chargeable with the duty of excise imposed by paragraph 12 (1) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), and satisfying the requirements as to viscosity and colour specified in paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981), was imported on or after the 1st day of August, 1987, upon payment of the said duty of excise and underwent, subsequent to importation, a process of filtering, centrifuging or similar processing in order to render it suitable for use as a fuel oil for industrial purposes, they may, subject to compliance with such conditions as they may think fit to impose, repay the duty so paid, less the sum of any rebate of duty allowed and an amount calculated at the rate of £0.76 per hectolitre on the said used oil:

Provided that no repayment as aforesaid shall be allowed on any hydrocarbon oil which, in the opinion of the Revenue Commissioners, has been rendered suitable by the said processing for use as a lubricating oil or for combustion in the engine of a motor vehicle.

Confirmation of Orders.

37. —The Orders mentioned in the Table to this section are hereby confirmed.


S.I. No. 438 of 1986

Imposition of Duties (No. 284) (Beer) Order, 1986

S.I. No. 19 of 1987

Imposition of Duties (No. 285) (Excise Duties) Order, 1987