Finance (Customs Duties) (No. 2) Act, 1932
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Duty on maize meal. |
10.—(1) A duty of customs at the rate of one shilling the hundredweight shall be charged, levied and paid on all maize meal (including crushed maize, broken maize, kibbled maize, granulated maize, flaked maize, and rolled maize) and all goods which, in the opinion of the Revenue Commissioners, are mainly composed of or made from maize meal, crushed maize, broken maize, kibbled maize, granulated maize, flaked maize, or rolled maize imported into Saorstát Eireann on or after the 30th day of April, 1932. | |
(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the goods chargeable with the duty imposed by this section were included in that list. |