I move:——
(1) That in lieu of the duty imposed by Section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on all woven tissues (other than floor coverings) which are imported into Saorstát Eireann on or after the 10th day of May, 1934, and are made wholly or partly of wool or worsted and are imported in the piece and are not less than 12 inches in width and are not less than seven ounces in weight per square yard, a duty of customs at whichever of the following rates is applicable, that is to say:——
(a) if such woven tissue does not exceed 1/3 in value per square yard ——at the rate of an amount equal to 30 per cent. of the value of the article;
(b) if such woven tissue exceeds 1/3 in value per square yard——at the rate of an amount equal to 45 per cent. of the value of the article.
(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 articles chargeable with the said duty 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 the duty mentioned in this Resolution shall not be charged or levied on any woven tissue in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue either——
(a) had been subjected, before importation, to a process of proofing by being backed or coated with a rubber or similar solution, or
(b) at importation forms part of a composite cloth which, or any part of which, had been subjected, before importation, to a process of proofing.
(4) That whenever the Revenue Commissioners are satisfied, in respect of any woven tissue which but for this paragraph would be chargeable with the duty mentioned in this Resolution, that such woven tissue——
(a) is suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or
(b) is of the nature of blanketing or felt and is suitable and intended solely for use in an industrial process other than the manufacture of saddlery, harness, blankets, rugs, personal clothing, or wearing apparel,
the Revenue Commissioners may, subject to compliance with such conditions, as they shall think fit to impose, permit such woven tissue to be imported without payment of the duty mentioned in this Resolution.
(5) That the duty mentioned in this Resolution shall not be charged or levied on any woven tissue imported into Saorstát Eireann after exportation therefrom in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue was manufactured in Saorstát Eireann and was exported from Saorstát Eireann solely for the purpose of undergoing outside Saorstát Eireann the process of proofing or the process of shrinking or both those processes and did not undergo outside Saorstát Eireann any other process.
(6) That if any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under this Resolution, he shall be guilty of an offence under the Customs Acts and shall, for each such offence, incur a penalty of £50 and any article liable to duty in respect of which such offence is committed shall be forfeited.
(7) 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).
This Resolution imposes the duty on woven tissues made wholly or partly of wool or worsted.