Auxiliary duty exemption for toll-smelted imports allows relief where goods derive from exported feedstock and meet proof/time tests. Auxiliary customs duty is exempted for imported copper wire bars, copper cathodes, copper wire rods, gold, silver and selenium produced from copper reverts, spent anodes or anode slime sent out of India for toll smelting or processing, to the extent of toll smelting/processing costs (labour, processing materials excluding exported goods, and other processing charges) and insurance and freight both ways, provided imports occur within three years of export and sufficient evidence shows the imports 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.
Auxiliary duty exemption for toll-smelted imports allows relief where goods derive from exported feedstock and meet proof/time tests.
Auxiliary customs duty is exempted for imported copper wire bars, copper cathodes, copper wire rods, gold, silver and selenium produced from copper reverts, spent anodes or anode slime sent out of India for toll smelting or processing, to the extent of toll smelting/processing costs (labour, processing materials excluding exported goods, and other processing charges) and insurance and freight both ways, provided imports occur within three years of export and sufficient evidence shows the imports were obtained from that toll processing.
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