asked the Minister for Industry and Commerce why, in section 85 (14) of the Customs and Excise Tariff Schedule, a duty of 8 per cent is charged on loudspeakers which have a diaphragm not exceeding 12 inches in diameter and an impedence of not less than three ohms or more than five ohms if imported from the UK, whilst on others there is no duty charged.
Written Answers. - Loudspeaker Taxation.
374.
Loudspeakers have been subject to duty since 1926. The form of the duty was revised in 1963 so as to limit protection to the range of loudspeakers then being manufactured in Ireland. In fact loudspeakers are no longer manufactured here and loudspeakers within the range referred to may be imported, under licence, duty-free from the UK, and on payment of a duty of 5 per cent from other countries.