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of <h1>Govt Exempts Copper, Gold, Silver Imports from Excess Duty under Customs Act, 1962; Conditions Apply</h1> The Central Government, under the Customs Act, 1962, exempts specific goods such as copper wire bars, cathodes, wire rods, gold, silver, and selenium from auxiliary customs duty exceeding 45% of their value. These goods, falling under Chapters 28, 71, or 74 of the Customs Tariff Act, 1975, must be produced from copper reverts, spent anodes, or anode slime sent abroad for toll smelting or processing. The exemption covers costs related to smelting or processing, insurance, and freight, provided the goods are imported within three years and evidence supports their origin from the specified materials.
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