Partial exemption from auxiliary customs duty on copper and precious metals from toll smelting, subject to origin and documentary conditions. Partial exemption from auxiliary duty applies to specified copper and certain precious metal imports produced by toll smelting or toll processing of copper reverts, spent anodes or anode slime sent out of India. The exemption confines the non exempt duty to toll costs (labour, materials excluding the goods sent out, and other processing charges) plus insurance and freight both ways. The exemption is conditional on import within a limited period after export for toll work and sufficient evidence that the imported goods were obtained from that toll processing.
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.
Partial exemption from auxiliary customs duty on copper and precious metals from toll smelting, subject to origin and documentary conditions.
Partial exemption from auxiliary duty applies to specified copper and certain precious metal imports produced by toll smelting or toll processing of copper reverts, spent anodes or anode slime sent out of India. The exemption confines the non exempt duty to toll costs (labour, materials excluding the goods sent out, and other processing charges) plus insurance and freight both ways. The exemption is conditional on import within a limited period after export for toll work and sufficient evidence that the imported goods were obtained from that toll processing.
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