asked the Minister for Finance if he is aware that enamelled metal domestic buckets with a small wooden grip in the centre of the wire handle have been held by the Customs authorities to be "furniture made partly of wood" and subject to 33? per cent. duty on the value of the whole article: whether, since the value of the wood used is less than 1 per cent. of the value of the article, he will take the necessary action to have such domestic aluminium and enamel ware admitted free, as in the similar instance of vacuum cleaners, or, in the alternative, to assess the duty on the invoice value of the handles only.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - DUTY ON BUCKETS.
The articles referred to are legally classified as furniture, and are accordingly assessable with duty on their full value as furniture made partly of wood. It is not practicable at this stage to extend specific exemption, and the proposed alternative, viz., to assess duty on the value of the handles only, would entirely alter the basis of assessment as contemplated in the Finance Bill. If, however, the handles are imported separately, duty will then be chargeable on the value of the handles only, as component parts, made partly of wood.