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.

Inside soles for boots, shoes, and other footwear.

30%

—

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%

—

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.

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.

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.

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%

—

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.

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.

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.

Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).

The duty imposed by section 4 of this Act shall be charged, levied, and paid—

(a) on boots chargeable with that duty and made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or any two or more of those materials, at the following rates in lieu of the rates mentioned in the Second Schedule to the said Act, that is to say:—

(i) if the over-all length of the boot measured from heel to toe on the outside exceeds nine inches—at the rate of two shillings per boot, and

(ii) in all other cases—at the rate of ninepence per boot, and

(b) on articles mentioned in paragraph 3 of the Second Schedule to the said Act and of which the uppers are made wholly or mainly of leather and skin or either of them—at the rate of thirty per cent. of the value of the article in lieu of the rate mentioned in the said paragraph.

Sub-section (2) of the said section 4 shall not apply to the duty imposed by that section where that duty is chargeable at a rate fixed by either of the foregoing paragraphs.

Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).

The duty imposed by section 7 of this Act shall be charged, levied, and paid—

(a) on proofed coats chargeable with the said duty under paragraph (a) of sub-section (1) of the said section 7—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of two shillings and sixpence per article or the rate mentioned in the said paragraph (a), and

(b) on overcoats and suits made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of ten shillings per overcoat or suit (as the case may be) or the rate mentioned in the said paragraph (a), and

(c) on coats, waistcoats, and trousers made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men and imported separately and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of four shillings per coat, two shillings per waistcoat, and four shillings per trousers or the rate mentioned in the said paragraph (a), and

(d) on overcoats and suitsmade wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by boys and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of five shillings per overcoat or suit (as the case may be) or the rate mentioned in the said paragraph (a), and

(e) on coats, waistcoats, and trousers made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by boys and imported separately and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, at the rate of two shillings per coat, one shilling per waistcoat, and two shillings per trousers or the rate mentioned in the said paragraph (a), and

(f) on bathing costumes at the rate of an amount equal to forty-five per cent. of the value of the article in lieu of the rate mentioned in paragraph (c) of sub-section (1) of the said section 7, and

(g) on the following articles when chargeable with the said duty under paragraph (d) of sub-section (1) of the said section 7 and imported for sale or for further manufacture and subsequent sale—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate mentioned in the said paragraph (d) or the rate of—·

(i) on overcoats, five shillings per article.

(ii) on suits suitable for wear by men or by boys, five shillings per suit;

(iii) on coats, waistcoats, and trousers suitable for wear by men or by boys and imported separately, two shillings per coat, one shilling per waistcoat, and two shillings per trousers;

(iv) on suits and costumes suitable for wear by women or by girls, five shillings per suit or costume (as the case may be);

(v) on coats, skirts, and other parts of suits or costumes suitable for wear by women or by girls and imported separately, two shillings and sixpence per article;

(vi) on frocks and dresses suitable for wear by women or by girls, two shillings and sixpence per frock or dress (as the case may be); and

(h) on overcoats and suits suitable for wear by men or by boys and chargeable with the said duty under paragraph (e) of sub-section (1) of the said section 7—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of five shillings per overcoat or suit (as the case may be) or the rate mentioned in the said paragraph (e), and

(i) on coats, waistcoats, and trousers suitable for wear by men or by boys and imported separately and chargeable with the said duty under the said paragraph (e)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of two shillings per coat, one shilling per waistcoat, and one shilling per trousers or the rate mentioned in the said paragraph (e), and

(j) on hose and half-hose, on knitted underwear, and on knitted cardigans, pullovers, jerseys, waistcoats, and similar articles when chargeable with the said duty under paragraph (e) of sub-section (1) of the said section 7 or under paragraph (c) of sub-section (1) of section 6 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate mentioned in the said paragraph (e) or the said paragraph (c), whichever is applicable, or the rate of—

(i) on hose and half-hose, six shillings per dozen pairs;

(ii) on knitted underwear, twelve shillings per dozen articles;

(iii) on knitted cardigans, pullovers, jerseys, waistcoats, and similar articles, twenty shillings per dozen articles.

At this reference number the word “trousers” shall be construed as meaning a single article whether described as “trousers” or as “a pair of trousers,” and shall also be construed as including long trousers, short trousers, breeches, knickbockers, and other similar articles.

Finance Act, 1932 (No. 20 of 1932).

In section 12 of this Act the expression “process of manufacture” shall be construed and have effect as including any industrial process and also including any industrial operation, whether of the nature of construction, assemblage, repairing, or other similar nature, and the word “manufacturer” shall be construed and have effect accordingly.

Finance Act, 1932 (No. 20 of 1932).

Sub-section (7) of section 22 of this Act shall be amended as follows, that is to say:—

(a) by inserting in paragraph (e) the words “or bulbs” after the word “seeds,” and

(b) by adding at the end of the said sub-section the following words and paragraphs, that is to say :—

“and

(f) bath salts cubes, and

(g) insecticides.”

Finance Act, 1932 (No. 20 of 1932).

The First Schedule to this Act shall be amended as follows, that is to say:—

(a) at reference numbers 4, 8, 15, 16, 17, and 37, by deleting in each case the provision contained in the fifth column permitting the grant of licences to import free of the duty and substituting therefor in each case the following provision:—

“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.”

(b) at reference number 20, by inserting in the fifth column the following provision:—

“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.”

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The First Schedule to this Act shall be amended as follows, that is to say:—

(a) at reference number 11 by deleting in the second column the words “and pictures in frames made wholly or mainly of wood” and substituting therefor the words “whether imported separately or with a picture contained therein”;

(b) at reference number 12, by deleting the word “plates” where it occurs in the second column and substituting therefor the word “mountings”;

(c) at reference number 14, by inserting in the fifth column the following provision:—

“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.”

Finance Act, 1933, (No. 15 of 1933).

This Act shall be amended as follows that is to say, at reference number 3 in the Second Schedule:—

(a) by deleting in the second column all words from the words “but excluding” to the word “springs,” and

(b) by inserting in the fifth column the following provision:—“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.”