I move:—
(1) That a duty of customs at the rate of an amount equal to 37½ per cent. of the value of the article shall be charged, levied, and paid on every of the following articles which is imported on or after the 1st day of November, 1938, that is to say:—
(a) articles of iron or steel of any of the following descriptions which, in the opinion of the Revenue Commissioners, are suitable for use in building construction and are not fabricated, that is to say:—
(i) angles,
(ii) channels,
(iii) girders,
(iv) joists,
(v) tees;
(b) articles of iron or steel which are, in the opinion aforesaid, of any of the following descriptions, that is to say:—
(i) squares,
(ii) flats,
(iii) hoops,
(iv) skelp,
(v) strip other than strip suitable for the manufacture of safety razor blades,
(vi) bars,
(vii) rods or rounds,
(viii) sheets,
(ix) plates,
(x) tinplates,
(xi) light rails not exceeding 30 lb. in weight per linear yard;
(c) galvanised corrugated iron or steel, whether worked or unworked.
(2) That the duty mentioned in this Resolution, in so far as it is chargeable on articles mentioned in clause (c) in paragraph (1) of this Resolution, is in lieu of the duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 30 in the First Schedule to that Act, and accordingly the said duty mentioned at the said reference number 30 shall not be charged or levied on any article imported on or after the 1st day of November, 1938.
(3) That the duty mentioned in this Resolution shall not be charged or levied on any article which would, but for this paragraph, be chargeable with that duty and is shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom of Great Britain and Northern Ireland, or in the Channel Islands, or in the Isle of Man, or in the Dominion of Canada and (in any case) to be comprised within one of the following classes or descriptions of articles, that is to say:—
(a) brassed strips; steel strips for manufacture of corsets; tempered steel lathing;
(b) cast steel sheets and plates for guillotine knives; mica steel sheets and plates; stainless steel sheets and plates;
(c) asphalt coated sheets and plates; bitumen coated sheets and plates; silver finish sheets and plates; stainless steel sheets and plates coated.
(4) 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 "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 two-thirds of the full rate is made applicable as a preferential rate.
(5) That whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned in this Resolution any articles chargeable with that duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
(6) That an article shall not be deemed for the purposes of this Resolution to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under sub-section (1) of Section 8 of the Finance Act, 1919, for the purposes of that section is the result of labour within that country.
This Resolution imposes, with effect as from 1st November, 1938, a customs duty of 37½ per cent. ad valorem (full) and 25 per cent. ad valorem (preferential) on: (a) articles of iron or steel of the following descriptions which, in the opinion of the Revenue Commissioners, are suitable for use in building construction and are not fabricated:—angles, channels, girders, joists and tees; (b) articles of iron or steel which, in the opinion of the Revenue Commissioners, are of the following descriptions:—squares and flats, hoop, skelp and strip (other than strip suitable for manufacture of safety razor blades), bars and rods (or rounds), sheets and plates, tinplates, light rails not exceeding 30 lbs. weight per linear yard; (c) galvanised corrugated iron or steel, whether worked or unworked; but provision is made for excluding from the scope of the duty articles of the following descriptions which are shown to the satisfaction of the Revenue Commissioners to have been manufactured in the United Kingdom, Dominion of Canada, Channel Islands or the Isle of Man, such as:—(a) brassed strips; steel strips for manufactured of corsets; tempered steel lathing; (b) cast steel sheets and plates for guillotine knives; mica steel sheets and plates; stainless steel sheets and plates; (c) asphalt coated sheets and plates; bitumen coated sheets and plates; silver finish sheets and plates; stainless steel sheets and plates coated.
