Concession in respect of toll smelting of copper reverts made applicable to basic, additional and special duty

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..... 1-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 and sub-section (1) of section 3A of the Customs Tariff Act, 1975 ( 51 of 1975) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 127/2000-Customs, dated the 5th October, .....

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..... much of special additional duty leviable thereon under sub-section (1) of section 3A of the said Customs Tariff Act, as is in excess of the duties which would be leviable if the value of the said goods were equal to the aggregate of - (1) the toll smelting or toll processing costs, as the case may be, that is to say, - (i) labour charges, (ii) cost of material (other than the cost of the goods exp .....

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