HC Deb 25 February 1926 vol 192 c713

asked 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?


If 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.


Is the right hon. Gentleman aware that timber is also being imported duty free for making motor car bodies?


That, again, I think, would fall very readily within the definition I have given.

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