§ 61. Sir ALFRED MONDasked the Chancellor of the Exchequer whether a tyre pump which is imported to be used for blowing up the tyres of a motor vehicle not subject to duty will become subject to duty if at any time it is used for blowing up the tyres of a motor vehicle subject to duty; and, if so, by whom will such duty be paid?
§ Mr. McKENNATyre pumps are accessories to tyres, and are not dutiable.
§ 62 and 63. Sir A. MONDasked the Chancellor of the Exchequer (1) what method it is intended to adopt to distinguish at the port of importation whether or not motor chassis and parts of chassis and accessories are going to be used exclusively for the conveyance of goods in the course of trade or husbandry; how is the importer to prove to the satisfaction of the Commissioners of Customs and Excise what the intention of a future purchaser may be; and (2) whether he is aware that there are, approximately, about 4,000 parts in a motor chassis; and whether it is intended that the Commissioners of Customs and Excise shall stamp or place a distinctive mark on all or any of such 4,000 parts imported either as a whole or separately in order to exempt them from duty as provided in Clause 7 of the Finance Bill?
§ Mr. McKENNAI am prepared to accept his statement as to the number of parts in a motor chassis, but I do not think it would be desirable to anticipate this afternoon's Debate in regard to the points which he raises.
§ Mr. McKENNANo, Sir.
§ 64. Sir A. MONDasked whether motor horns are intended by the Commissioners of Customs and Excise to be classified under motor-car accessories or under musical instruments?
§ Mr. McKENNAMotor-car horns are charged as motor-car accessories.