§ 93. Mr. RAMSDENasked the Chancellor of the Exchequer whether he is aware that motor-car linings are being imported free of duty; and whether he will consider the advisability of including these under articles subject to the McKenna Duties?
§ Mr. CHURCHILLIf my hon. Friend refers to material, such as cloth or leather imported in the piece, for use in the upholstery of motor cars, I may say that such material would not be charged with motor-car duty, as it is not identifiable on importation as a component part of a motor car. If, however, the material were cut to shape for use in a motor car or had otherwise reached a stage of manufacture which rendered it identifiable as intended to form part of a motor car it would be subject to tax.
§ Mr. HARRISIs the right hon. Gentleman aware that timber is also being imported duty free for making motor car bodies?
§ Mr. CHURCHILLThat, again, I think, would fall very readily within the definition I have given.