Anode slime and copper concentrate: gold and silver exempted; base metal remains liable to customs duty. SIONs prescribe that anode slime and copper concentrate bearing gold and silver are to be accounted by specified precious metal content for export product purposes; duty exemption applies only to gold and silver content while the copper/base metal remains liable to customs duty. Applicants must determine and substantiate input proportions and ensure imported goods are those used in the export manufacture.
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.
Anode slime and copper concentrate: gold and silver exempted; base metal remains liable to customs duty.
SIONs prescribe that anode slime and copper concentrate bearing gold and silver are to be accounted by specified precious metal content for export product purposes; duty exemption applies only to gold and silver content while the copper/base metal remains liable to customs duty. Applicants must determine and substantiate input proportions and ensure imported goods are those used in the export manufacture.
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