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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India Exempts Copper Products from Customs Duties under Notification No. 110/88-Cus, Chapter 74 of Customs Tariff Act.</h1> The Central Government of India has issued Notification No. 110/88-Cus, dated March 25, 1988, under the Customs Act, 1962, exempting copper wire bars, copper cathodes, and copper wire rods from certain customs duties. These items, produced from copper reverts or spent anodes sent abroad for toll smelting or processing, fall under Chapter 74 of the Customs Tariff Act, 1975. The exemption applies to duties exceeding the costs of toll processing, including labor, materials, and other charges, plus insurance and freight. The imports must occur within three years of export, with evidence proving their origin from the exported materials.
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