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of <h1>Customs Notification Exempts Copper Products for Toll Processing from Certain Duties under Chapter 74 of Customs Tariff.</h1> The notification, dated October 5, 2000, exempts copper cathodes, wire bars, and wire rods produced from copper reverts exported for toll smelting or processing from certain customs duties. Issued under the Customs Act, 1962, and the Customs Tariff Act, 1975, it applies to items under Chapter 74 of the Customs Tariff. The exemption covers customs and additional duties beyond the toll processing costs, including labor, materials, and associated charges, plus insurance and freight. Conditions include import within one year of export and evidence of toll processing. This notification was later superseded by Notification No. 24/2001-Customs.
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