Finance Act, 1933
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Duty on mineral hydrocarbon heavy oil. |
7.—(1) In lieu of the duty imposed by section 23 of the Finance Act, 1932 (No. 20 of 1932) on mineral hydrocarbon white oil, a customs duty of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all mineral hydrocarbon heavy oil imported into Saorstát Eireann on or after the 11th day of May, 1933. | |
(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 mineral hydrocarbon heavy oil as defined in this section were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. | ||
(3) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon heavy oil and such goods are, in the opinion of the Revenue Commissioners, substantially mixtures or blends of mineral hydrocarbon heavy oils or are suitable or intended for use as a substitute for mineral hydrocarbon heavy oil or for use for the subsequent recovery of any such oil, section 7 of the Finance Act, 1901 , shall not apply in respect of the mineral hydrocarbon heavy oil contained in such goods, and duty shall be charged on such goods in accordance with the Customs Tariff Act, 1876 . | ||
(4) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon heavy oil and such goods are, in the opinion of the Revenue Commissioners, not substantially mixtures or blends of mineral hydrocarbon heavy oils and are not suitable or intended for use as a substitute for mineral hydrocarbon heavy oil or for use for the subsequent recovery of such oil, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the mineral hydrocarbon heavy oil contained in such goods. | ||
(5) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores. | ||
(6) For the purposes of this section, the expression “mineral hydrocarbon heavy oil” means mineral hydrocarbon oil of a specific gravity not less than .835 and not more than .950, the flash point of which, as determined by the Pensky-Martens apparatus, is not lower than 285° Fahrenheit and not higher than 410° Fahrenheit, and the viscosity of which, as determined by the Redwood No. 1 Viscometer at 70° Fahrenheit, is not less than 100 seconds and not more than 1,000 seconds, and which is artificially coloured or, if not artificially coloured, is (when tested in the Lovibond Tintometer) of a colour as pale as or paler than the combination of Lovibond Slides 5.6 red and 35.5 yellow. |