Partial exemption from auxiliary duty for toll-smelted metal imports permits duty relief above a specified baseline for processing costs. Partial exemption from the auxiliary duty of customs applies to specified imported metals produced by toll smelting or toll processing of Indian-origin copper reverts, spent anodes or anode slime, limited to amounts in excess of a baseline rate that represent toll processing costs (labour, processing materials other than exported goods, and other processing charges) together with insurance and freight both ways, subject to import within three years and satisfactory evidence linking imports to the exported inputs.
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Provisions expressly mentioned in the judgment/order text.
Partial exemption from auxiliary duty for toll-smelted metal imports permits duty relief above a specified baseline for processing costs.
Partial exemption from the auxiliary duty of customs applies to specified imported metals produced by toll smelting or toll processing of Indian-origin copper reverts, spent anodes or anode slime, limited to amounts in excess of a baseline rate that represent toll processing costs (labour, processing materials other than exported goods, and other processing charges) together with insurance and freight both ways, subject to import within three years and satisfactory evidence linking imports to the exported inputs.
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