In Committee on Finance. Financial Resolutions. - Motion No. 1—Customs.
1. That a customs duty of an amount equal to twenty-five per cent. of the value of the article shall be charged, levied and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing and floor-coverings) which are imported into Saorstát Eireann on and after the 21st day of February, 1929, and are so imported in the piece and are of the weight of seven ounces or more per square yard and are of a value exceeding one shilling and sixpence per square yard.
2. That whenever the Revenue Commissioners are satisfied that any woven tissue which but for this clause would be chargeable with duty under this Resolution is of the nature of blanketing or felt and is suitable and intended solely for use in the manufacture of saddlery or harness or for use by printers for the purposes of their printing business or for use as ironing cloths by laundrymen or tailors, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty mentioned in this Resolution.
3. That whenever the Revenue Commissioners are satisfied that any woven tissue which but for this clause would be chargeable with duty under this Resolution is imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such tissue to such importer for use in such manufacture, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty mentioned in this Resolution.
4. That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution in like manner as if woven tissues made wholly or partly of wool or worsted were mentioned in the Second Schedule to that Act as goods to which four-fifths of the full rate is made applicable as a preferential rate, but with the substitution in the said section of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland."
5. That the value of any article shall for all the purposes of this Resolution be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.
6. It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).