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of <h1>India Exempts Copper, Gold, Silver Imports from Auxiliary Customs Duty: Notification No. 115/89-Cus, Customs Act, 1962</h1> Notification No. 115/89-Cus, dated March 1, 1989, issued under the Customs Act, 1962, exempts certain copper products and precious metals from auxiliary customs duty when imported into India. This exemption applies to copper wire bars, cathodes, wire rods, gold, silver, and selenium, produced from copper reverts or anodes sent abroad for toll smelting or processing. The exemption covers duty exceeding 45% of the value, calculated based on toll processing costs, including labor, materials, and other charges. Conditions include import within three years and evidence of toll processing origin.
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