asked the Minister for Finance whether the special import levy has been waived in respect of fruit juices packed in containers of a capacity of over 90 fluid ounces, and, if so, if he will state the reasons for such action.
Ceisteanna—Questions. Oral Answers. - Import Levy on Fruit Juices.
The special import levy applies to "prepared fruit juices". The levy, where chargeable, has not been waived in any respect. Fruit juices which have merely been preserved from fermentation whilst in transit by pasteurisation or by the addition of a chemical preservative, are not regarded as prepared fruit juices and are outside the scope of the levy, irrespective of the capacity of the container in which imported.