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Gold and silver produced out of copper anode slime which were exported out of India for toll smelting or toll processing - Exemption

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..... on No. 138/99-Cus. Dated 30-12-1999 In exercise of the powers conferred by sub-section (1) of 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 exempts gold and silver falling within Chapter 71 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and produced out of copper an .....

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..... e 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 - Notification Tax Management India - taxmanage .....

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