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

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..... 001 Notification 25/2001-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. 139/99-Cus .....

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..... oms Tariff Act, and (c.) from so 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 materia .....

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