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15 1947

FINANCE ACT, 1947

FIRST SCHEDULE.

Certain Customs Duties.

Section 5 .

Ref. No.

Description of article liable to duty

Rate of duty

Special provisions

1

Any article (being a calendar or almanac) which consists wholly or mainly of, or incorporates as a main feature, either—

(a) a mounting made wholly of cardboard to which is affixed a number of sheets or slips of paper or cardboard, whether in the form of a block or pad or otherwise, which have printed thereon successive dates or groups of dates in a particular year, or are suitable for indicating the dates in any year, or

(b) a sheet of paper or cardboard or sheets of such materials, on which are printed successive dates or groups of dates in a particular year,

but excluding any article chargeable with the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936) and mentioned at reference number 20 in the First Schedule to that Act.

50%

The word “cardboard” where it occurs in the second column at this reference number, includes pasteboard, strawboard, millboard or other similar material.

The duty mentioned at this reference number is in lieu of all other duties which may be chargeable on the article.

The provisions of section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which fifty per cent. of the full rate is made applicable as a preferential rate.

The licensing provision applies to the duty mentioned at this reference number.

2

1. Articles which—

(a) are, in the opinion of the Revenue Commissioners, statues, statuettes or busts, and

(b) are, in the opinion aforesaid, made wholly or mainly of plaster of paris or papier maché, or a combination of plaster of paris and papier maché, and

(c) are not less than ten inches in height.

2. Articles which—

(a) are, in the opinion of the Revenue Commissioners, figures, shapes or stands suitable for use in displaying articles for sale, and

(b) are, in the opinion aforesaid, made wholly or mainly of plaster of paris or papier maché, or a combination of plaster of paris and papier maché.

On articles mentioned in paragraph 1 in the second column— 75%; on all other articles mentioned in the second column— 50%

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

The licensing provision applies to the duty mentioned at this reference number.

3

(a) Stone (other than slate or marble) which has been dressed, polished, carved or otherwise worked but excluding stone which, at the time of importation, is sawn on not more than two surfaces and also excluding crushed stone;

100%

The duty mentioned at this reference number shall not be charged on any articles which are shown to the satisfaction of the Revenue Commissioners to be coving stones, ganister bricks, lithographic stones or stone fireplaces and to have been manufactured in the United Kingdom of Great Britain and Northern Ireland (including the Channel Islands and the Isle of Man) or in the Dominion of Canada.

(b) marble, whether worked or unworked;

(c) articles made of stone (other than slate);

(d) marble chippings and mixed chippings of marble and other stone, excluding any such chippings which are imported as part of another article.

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

The licensing provision applies to the duty mentioned at this reference number.