Import valuation rule for toll processed zinc metal: dutyable value equals toll processing costs plus insurance and freight. Insertion of tariff entry 212B for zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India, and insertion of Condition 28B. Condition 28B requires imports within one year of the export and sufficient evidence that the metal was obtained from toll smelting/processing; it prescribes that duty be levied as if the value equals the aggregate of toll smelting/processing costs (labour, materials excluding exported goods, other processing charges) plus insurance and freight, both ways.
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Import valuation rule for toll processed zinc metal: dutyable value equals toll processing costs plus insurance and freight.
Insertion of tariff entry 212B for zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India, and insertion of Condition 28B. Condition 28B requires imports within one year of the export and sufficient evidence that the metal was obtained from toll smelting/processing; it prescribes that duty be levied as if the value equals the aggregate of toll smelting/processing costs (labour, materials excluding exported goods, other processing charges) plus insurance and freight, both ways.
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