Partial exemption on auxiliary customs duty for toll-smelted copper and precious metals when imported, subject to evidentiary conditions. Exemption applies to specified copper and precious metal imports produced from copper reverts, spent anodes or anode slime sent abroad for toll smelting or toll processing, relieving from auxiliary duty that portion in excess of an amount equal to 45 per cent of value which represents toll smelting or processing costs (labour, materials excluding the original goods, and other toll charges) and insurance and freight both ways, subject to import within three years and provision of sufficient evidence of origin from the toll operations.
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Provisions expressly mentioned in the judgment/order text.
Partial exemption on auxiliary customs duty for toll-smelted copper and precious metals when imported, subject to evidentiary conditions.
Exemption applies to specified copper and precious metal imports produced from copper reverts, spent anodes or anode slime sent abroad for toll smelting or toll processing, relieving from auxiliary duty that portion in excess of an amount equal to 45 per cent of value which represents toll smelting or processing costs (labour, materials excluding the original goods, and other toll charges) and insurance and freight both ways, subject to import within three years and provision of sufficient evidence of origin from the toll operations.
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