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Customs Notification, Circulars Notifications Notifications Issued Till 31-12-1999 Tariff Cus Ntf No. 138/1999-Cus Dated 30-12-99

(This Ntf has been supersited vide (i) the toll smelting or toll processing costs, as the case may be, that is to say,-

(a) labour charges,

(b) cost of 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:-

(a) the gold or silver, as the case may be, are imported within one year of the date of export of copper anode slime out of India; and

(b) sufficient evidence exists to show that the gold or silver, as the case may be, which are imported have in fact been obtained out of toll smelting or toll processing of the copper anode slime exported out of India.

Sd/-
(Prashant Kumar Sinha)
Under Secretary to the Government of India

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