Tariff exemption for imported copper goods reduces customs duty to specified rates under government notification. Central Government exempts specified Chapter 74 copper goods from customs duty in excess of prescribed reduced rates under the Customs Act. The annexed table caps duty for copper matte and master alloys, unwrought copper, copper waste and scrap, copper rods, and copper wires, so that importers are liable only up to the stated rates.
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Provisions expressly mentioned in the judgment/order text.
Tariff exemption for imported copper goods reduces customs duty to specified rates under government notification.
Central Government exempts specified Chapter 74 copper goods from customs duty in excess of prescribed reduced rates under the Customs Act. The annexed table caps duty for copper matte and master alloys, unwrought copper, copper waste and scrap, copper rods, and copper wires, so that importers are liable only up to the stated rates.
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