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of <h1>Copper Concentrates Exempt from Customs Duty on Gold, Silver Content via Notification No. 24/2011; Rescinded in 2022.</h1> Notification No. 24/2011-Customs, dated March 1, 2011, issued by the Central Government, exempts copper concentrates under tariff item 2603 00 00 from customs duty equivalent to the value of gold and silver contained within them. This exemption applies when imported into India, provided the importer submits an assay certificate from the mining company detailing the gold and silver content. The basic customs duty is calculated on the remaining value of the copper concentrate after deducting the gold and silver value. This notification was rescinded by Notification No. 05/2022-Customs, effective February 2, 2022.
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