Resolution No. 17—Customs.
(1) That a customs duty at the rate of fifty per cent. of the value of the article shall be charged, levied and paid on all mineral hydrocarbon white oil imported into Saorstát Eireann on or after the twelfth day of May, 1932.
(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution, with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though mineral hydrocarbon white oil were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) That where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon white oil and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of mineral hydrocarbon white oils and are not suitable or intended for use as a substitute for any mineral hydrocarbon white oil or for subsequent recovery of the same, Section 7 of the Finance Act, 1901, shall not apply in respect of the mineral hydrocarbon white oil contained in such goods.
(4) That on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ship's stores of any goods liable to the duty mentioned in this Resolution, a drawback shall be allowed of an amount equal to the amount of the said duty which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of such goods.
(5) That for the purposes of this Resolution the expression "mineral hydrocarbon white oil" means mineral hydrocarbon white oil of a specific gravity not less than 835 and not more than 1.0, the flash point of which as determined by the Pensky-Martens apparatus is not lower than 285 degrees Fahrenheit, and not higher than 410 degrees Fahrenheit and the viscosity of which as determined by the Redwood No. 1 Vis-cometer at 70 degrees Fahrenheit is not less than 100 seconds, and not more than 950 seconds.
(6) It is hereby declared that it is expendient 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)."
I move amendment 24 (a):
In paragraph (5), page 22, line 36, to delete the figures and sign "1.0" and substitute the sign and figures ".950," and in line 40 to delete the figures "950" and substitute the figures "1,000."
It is not necessary to recommit the Resolution in this case, as the alteration is a correction of two misprints which appeared in the original text of the Resolution.
Amendment put and agreed to.
Resolution, as amended, agreed to.
