Amendments in the notification No. 21/2002-Cus, dated the 1st March, 2002
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.... of the section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 21 / 2002-Customs, dated the 1^st March, 2002, namely:- In the said notification....
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....f toll smelting or toll processing of zinc concentrate exported out of India. Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable as if the value of the said metal were equal to the aggregate of- (i) the toll smelting or toll processing costs, as the case may be, that is to say,- (a) labour charges; ....
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