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<h1>New Customs Duty Amendment: 25% Duty on Zinc Metal Imports via Toll Processing, Entry 212B Added, Customs Act, 1962</h1> The Central Government has amended Notification No. 21/2002-Customs, dated March 1, 2002, under the Customs Act, 1962. The amendment introduces a new entry, 212B, in the notification's table, concerning zinc metal recovered through toll smelting or processing from zinc concentrates exported from India. The duty on such imports is set at 25%. Additionally, a new condition, 28B, specifies that zinc metal must be imported within one year of exporting zinc concentrate and requires evidence of toll processing. The duty will be based on processing costs, materials, and associated charges, including insurance and freight.