Partial exemption from auxiliary duty for imports limited to toll processing costs and insurance and freight, subject to conditions. Partial exemption from auxiliary customs duty on imported copper products and certain precious metals applies to the portion of duty in excess of an amount equal to 50% of the goods' value that represents only toll smelting or toll processing costs (labour, cost of material excluding cost of goods sent out of India, and other charges payable abroad) and insurance and freight both ways. The exemption requires import within three years of sending the Indian-origin materials abroad and sufficient evidence that the imports result from the specified 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 duty for imports limited to toll processing costs and insurance and freight, subject to conditions.
Partial exemption from auxiliary customs duty on imported copper products and certain precious metals applies to the portion of duty in excess of an amount equal to 50% of the goods' value that represents only toll smelting or toll processing costs (labour, cost of material excluding cost of goods sent out of India, and other charges payable abroad) and insurance and freight both ways. The exemption requires import within three years of sending the Indian-origin materials abroad and sufficient evidence that the imports result from the specified toll processing.
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