Partial exemption from auxiliary duty in excess of 45% ad valorem on copper wire bars, copper cathodes, etc.

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..... ercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 77 of the Finance Bill, 1988, 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 publ .....

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..... harges 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 :- (a) the copper wire bars, copper cathodes or copper wire rods, as the case may be, are imported within three years of the date of export of copper reverts or copper spent anodes out of India; and (b) suff .....

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