Auxiliary duty exemption for processed copper and nickel imports limiting duty to processing costs, subject to origin evidence. Exemption limits auxiliary customs duty on imported copper and nickel produced from Indian-origin inputs sent abroad for toll smelting or toll processing, permitting duty only to the extent representing toll smelting or processing costs (labour, materials other than the exported goods, and related charges) and insurance and freight, provided the goods are imported within the prescribed period and sufficient evidence shows they were produced from the exported inputs.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption for processed copper and nickel imports limiting duty to processing costs, subject to origin evidence.
Exemption limits auxiliary customs duty on imported copper and nickel produced from Indian-origin inputs sent abroad for toll smelting or toll processing, permitting duty only to the extent representing toll smelting or processing costs (labour, materials other than the exported goods, and related charges) and insurance and freight, provided the goods are imported within the prescribed period and sufficient evidence shows they were produced from the exported inputs.
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