Partial exemption from auxiliary duty in excess of 50% ad valorem on copper wire bars, copper cathodes etc.

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.... by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 3 of the Finance Bill, 1991, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby e....

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....toll processing, and (c) any other charges which are payable in connection with toll smelting or toll processing abroad; and (ii) the insurance and freight charges both ways, subject to the following conditions, namely : (a) the copper wire bars, copper cathodes, copper wire rods, gold, silver or selenium, as the case may be are imported within three years of the date of sending of copper reve....