asked the Minister for Finance the date upon which the duty at tariff heading 68.11(A) was created.
Ceisteanna—Questions. Oral Answers. - Imposition of Duty.
11.
The duty at this tariff heading was first imposed on "bricks, blocks or slabs" made wholly or partly of cement on 30th September, 1933; the duty was extended to "pillars" and "posts" similarly constructed on 16th May, 1935.
Can the Minister explain how it is that this tariff, which was imposed apparently in 1935, that is, 30 years ago, did not apply to the concrete lamp posts which the Galway County Council imported a short time ago?
The Deputy had a similar question down, I think, last week. I explained to him then that, when the Brussels Nomenclature was adopted here, that particular tariff heading did not apply to these particular commodities. That postion was changed in September last as a result of a review by the Revenue Commissioners and it was in the interim period that the posts were imported.
Could the Minister say what period of time elapsed between the adoption of the Brussels Nomenclature and the decision in September of this year? What quantity was involved?
I have no information as to the quantity. I think the time was a matter of only months. I thought I had the date of the Brussels Nomenclature here, but it was in September anyway that the position was reviewed by the Revenue Commissioners.