Finance Act 1976 Section 41 (1)

EU Directive 92/81

European Communities (Customs and Excise) Regulations, 1992 (S.I. No.394 of 1992) Paragraph 24(1)(a)(i)

Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No 397 of 1975) Paragraphs 11(1) and 12(1)

Revenue refused repayment of Excise duty on hydrocarbon oil used in the course of dredging operations in Cork harbour on grounds that "Sea navigation" did not include dredging operations in ports and navigable waterways.