§ 52. Mr. REMERasked the Chancellor of the Exchequer if he is aware that motor-car hides are being imported free of duty; and if he will take steps to see that this duty is collected in accordance with the Finance Act?
§ Mr. CHURCHILLIf the motor-car hides to which my hon. Friend refers are unshaped hides for use in the upholstery of motor cars, they are not chargeable with motor-car duty as they are not identifiable on importation as component parts of a motor car.
§ Mr. REMERIs the right hon. Gentleman aware that the motor-ear hide is very different from any other form of hide; and is he also aware that there is great hardship among the manufacturers of these hides in this country, causing serious unemployment?
§ Mr. CHURCHILLThe principle is that the article which is to bear duty must be definitely identifiable as a part of the motor car, and it follows that it must not be capable of being used for other purposes.
§ Mr. REMERIf I send the right hon. Gentleman samples of these things and prove to him that they are definitely identifiable, will he take steps to see that the matter is dealt with?