Customs exemption for copper products limits duty to toll processing costs plus insurance and freight when production is proven. Exemption allows customs duty on imported copper wire bars, cathodes and rods produced by toll smelting or toll processing of exported copper reverts or spent anodes to be limited to the aggregate of toll processing costs (labour, materials excluding exported goods, other processing charges) plus insurance and freight both ways. Imports must be made within three years of export and accompanied by sufficient evidence that the goods were produced from the exported material.
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.
Customs exemption for copper products limits duty to toll processing costs plus insurance and freight when production is proven.
Exemption allows customs duty on imported copper wire bars, cathodes and rods produced by toll smelting or toll processing of exported copper reverts or spent anodes to be limited to the aggregate of toll processing costs (labour, materials excluding exported goods, other processing charges) plus insurance and freight both ways. Imports must be made within three years of export and accompanied by sufficient evidence that the goods were produced from the exported material.
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