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Variation of applicability of existing preferential rates of customs duties.
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2.—Where a duty of customs, imposed by an Act, resolution, or order passed or made before the passing of this Act, is chargeable at a preferential rate in respect of articles imported from particular countries, the Executive Council may by order do all or any of the following things in respect of articles chargeable with such duty and imported into Saorstát Eireann on or after a specified date not prior to the date of such order, that is to say:—
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(b) restrict such preferential rate to articles in regard to which it is shown to the satisfaction of the Revenue Commissioners that a specified proportion of the value thereof is derived from expenditure of a specified kind incurred in a country to which such preferential rate applies in respect of materials produced or work done in that country, and for that purpose vary any such restriction existing by virtue of any Act, resolution, or order passed or made before the passing of this Act;
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