This notification exempts copper cathodes, wire bars and wire rods produced out of copper reverts which were originally exported for toll smelting or toll processing.

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....e rods produced out of copper reverts which were originally exported for toll smelting or toll processing. 5th October, 2000 Notification No.127/2000-Customs In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section(6) of section 3 of the Customs Tariff Act, 1975 ( 51 of 1975) the Central Government, being satisfied that it....

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....f material (other than the cost of the goods exported out of India) used in such toll smelting or toll processing, and c. any other charges which are payable in connection with the toll smelting or toll processing abroad ; and (ii) the insurance and freight charges both ways, subject to the following conditions, namely :- I. the copper cathodes, wire bars or wire rods, as the case may be, are ....