THE SECOND SCHEDULE – EXPORT TARIFF
(This section was last amended incorporating necessary changes
referred in Custom Notification No.
132/2000 dtd. 17th October, 2000)
GENERAL EXPLANATORY NOTE
The abbreviation ‘%’ in any column of this Schedule, in
relation to the rate of duty, indicates that duty on the goods to which
the entry relates shall be charged on the basis of the value of the
goods as defined in section 14 of the Customs Act, 1962 (52 of 1962),
the duty being equal to such percentage of the value as is indicated in
that column.
| Heading No. |
Description of
article |
Rate of duty |
| (1) |
(2) |
(3) |
| 1. |
Coffee |
Rs. 2200 per quintal |
| 2. |
Black pepper |
Rs. 5 per kilogram |
| 3. |
De-oiled groundnut
oil cakes |
Rs. 125 per tonne |
| 4. |
De-oiled groundnut
meal (solvent extracted variety) |
Rs. 125 per tonne |
| 5. |
Tobacco
unmanufactured |
75 paise per
kilogram or 20% whichever is lower |
| 6. |
Sillimanite |
20% |
| 7. |
Kyanite |
Rs. 40 per tonne |
| 8. |
Mica, including
fabricated mica |
40% |
| 9. |
Steatite (Talc) |
20% |
| 10. |
Manganese ore |
Rs. 20 per tonne |
| 11. |
Iron ore, all sorts |
10% plus Rs. 50 per
tonne |
| 12. |
The following
chromite ore and concentrates, namely :-
- High grade fines and concentrates with Cr2O3 content 47% and
above
- Medium grade fines and concentrates with Cr2O3 content 35%
and above but below 47%
- Lumpy ore with Cr2O3 content 35% and above but below 42%
- Low grade lumpy ore or fines or concentrates with Cr2O3
content below 35% and FeO content above 23%
|
10% |
| 13. |
Manganese Dioxide |
20% |
| 14. |
Hides, Skins and
leathers, tanned and untanned, all sorts, but not including
manufactures of leather |
60%
Rate changed vide Notification Custom
Notification No. 132/2000 dtd. 17th October, 2000)
Details |
| 15. |
Raw wool |
25% |
| 16. |
Raw cotton |
Rs. 2500 per tonne |
| 17. |
Cotton waste, all
sorts |
40% |
| 18. |
Jute manufactures
(including manufactures of Bimlipatam Jute or of Mesta Fibre) when
not in actual use as covering, receptacles or bindings, for other
goods –
- Not elsewhere specified
- Hessian Cloth and Bags –
- Carpet Backing
- Other hessian cloth (including narrow Backing Cloth) and Bags
- Jute canvas, jute webbings, jute tarpaulin cloth and
manufactures thereof
- Sacking (cloth, bags, twist, yarn, rope and twine)
|
Rs. 150 per tonne Rs. 700 per tonne Rs. 1000 per tonne Rs. 200 per
tonne Rs. 150 per tonne |
| 19. |
Coir Yarn |
15% |
| 20. |
Groundnut –
- Groundnut kernel
- Groundnut in shell
|
Rs. 1500 per tonne
Rs. 1125 per tonne |
| 21. |
Animal Feed |
Rs. 125 per tonne |
| 22. |
Cardamom |
Rs. 50 per kilogram |
| 23. |
Tea |
Rs. 5 per kilogram |
| 24. |
Barytes |
Rs. 50 per tonne |
| 25. |
Turmeric
- in powder form
- in any other form
|
Rs. 1500 per tonne
Rs. 2000 per tonne |
| 26. |
Granite (including
black granite), porphyry and basalt, all sorts |
15% |
CESS ON EXPORT OF SCHEDULED PRODUCTS
In exercise of the powers conferred by sub-section (1) of section 3 of
the Agricultural & Processed Food Products Export Cess Act, 1985 (3
of 1986), the Central Government hereby specifies 0.5% ad valorem as the
rate of duty of customs which will be levied and collected as cess on
export of all scheduled products with immediate effect.
[Ministry of Commerce Notification S.O. 915 (E), dated 15-12-1986.]
CESS ON SPICES
The following rates were prescribed for levy of Cess on Spices with
Ministry of Commerce Notification S.O. No. 975 (E), dated 6-11-1987
amended by Notification S.O. No. 1051 (E), dated 8-12-1998.
The rate of Cess on Species which are
in the form of curry powders, spice products, spice powders, spice oil,
oleoresins and other mixtures where spice content is predominant shall
be 0.5 per cent ad valorem.
These rates are effective from 8-12-1998.
DEPARTMENTAL
CLARIFICATIONS
