Auxiliary duty exemption limits import duty to toll processing, insurance and freight where imports result from toll smelting abroad. Exemption for imports of specified copper and precious metal products produced abroad from exported copper reverts, spent anodes or anode slime for toll smelting/processing: auxiliary duty is limited to an amount representing only toll smelting/processing costs (labour, materials used abroad excluding cost of goods sent out, other payable charges) plus insurance and freight both ways, conditional on import within a defined time window and documentary proof that the goods were obtained from the specified toll operations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption limits import duty to toll processing, insurance and freight where imports result from toll smelting abroad.
Exemption for imports of specified copper and precious metal products produced abroad from exported copper reverts, spent anodes or anode slime for toll smelting/processing: auxiliary duty is limited to an amount representing only toll smelting/processing costs (labour, materials used abroad excluding cost of goods sent out, other payable charges) plus insurance and freight both ways, conditional on import within a defined time window and documentary proof that the goods were obtained from the specified toll operations.
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