Partial exemption from auxiliary duty on copper imports produced via toll processing permitted subject to specified documentary conditions. Partial exemption from auxiliary duty is provided for imported copper wire bars, copper cathodes and copper wire rods produced by toll smelting or toll processing of exported copper reverts or spent anodes, limited to auxiliary duty not exceeding an amount calculated at forty-five per cent of the value representing toll smelting or processing costs (labour, materials other than exported goods, and other processing charges) together with insurance and freight both ways, subject to import within three years of export and satisfactory evidence that the imports were produced from the exported materials.
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Provisions expressly mentioned in the judgment/order text.
Partial exemption from auxiliary duty on copper imports produced via toll processing permitted subject to specified documentary conditions.
Partial exemption from auxiliary duty is provided for imported copper wire bars, copper cathodes and copper wire rods produced by toll smelting or toll processing of exported copper reverts or spent anodes, limited to auxiliary duty not exceeding an amount calculated at forty-five per cent of the value representing toll smelting or processing costs (labour, materials other than exported goods, and other processing charges) together with insurance and freight both ways, subject to import within three years of export and satisfactory evidence that the imports were produced from the exported materials.
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