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of <h1>India Exempts Re-Imported Gold, Silver from Duties if Produced from Exported Copper Anode Slime Under Notification 25/2001-Customs.</h1> The Government of India issued Notification 25/2001-Customs on March 1, 2001, under the Customs Act, 1962, and the Customs Tariff Act, 1975, superseding the previous notification dated December 30, 1999. This notification exempts gold and silver produced from copper anode slime, exported for toll smelting or processing, from basic, additional, and special additional customs duties upon re-import. The exemption applies to duties exceeding the toll processing costs, including labor, materials, and other charges, plus insurance and freight. Conditions include re-import within one year and proof of origin from the exported copper anode slime. The notification is effective until March 31, 2026.
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