I move:—
(1) That whenever the Revenue Commissioners are satisfied that any woven tissue which is imported into Saorstát Eireann on or after the 23rd day of May, 1929, and but for this Resolution would be chargeable with the duty imposed by Section 1 of the Finance (Customs and Stamp Duties) Act, 1929, is intended solely for use in the upholstering of furniture or vehicles, 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 said duty or repay any such duty paid on importation.
(2) 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).
In connection with this matter, the Tariff Commission states:—
"As mentioned in paragraph 44 of our report on the original application, no representations were received by us during the course of our investigations into that application from users of wool-furnishing fabrics. It was not until after the imposition of the duty and the publication of the report that the furniture manufacturers took any action, although the scope of the application and the proceedings at the Commission had been given full publicity in the Press and advertisements had been published inviting persons whose interest were likely to be affected by the granting of the application to communicate with the Commission."
The position is that there is one mill in the Saorstát which has undertaken the manufacture of furnishing fabrics, but the Irish Woollen and Worsted Manufacturers' Association when consulted in regard to the proposed exemption of these fabrics from the scope of the duty replied: "One firm in our Association is making some effort in that department but we fear that there is not much prospect of these cloths ever being supplied in the variety required." The position, therefore, is that in certain branches of the furnishing trade the benefit of the existing tariff on furniture would be largely reduced if furniture cloths were not exempted.