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of <h1>Revised Customs Duty on Imported Copper Products: 45% Duty on Copper Wire Bars, Cathodes, Wire Rods Post-Processing Abroad</h1> Notification No. 51/93-Cus, dated February 28, 1993, issued by the Central Government under the Customs Act, 1962, supersedes Notification No. 145/89-Cus. It prescribes a revised effective duty on specific copper products, including copper wire bars, cathodes, and wire rods, when imported into India after toll smelting or processing abroad. The duty is calculated at 45% of the value, covering costs such as labor, materials, and other charges related to processing, along with insurance and freight. The exemption applies if the products are imported within three years and sufficient evidence confirms their origin from the processed copper materials sent out of India.
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