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Export Duty / Cess » Notification No.132/2000Finished Leather– Export Duty Changed
G.S.R. (E) 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 the goods specified in column (2) of the Table below and falling under Heading No. 14 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), when exported out of India, from so much of duty of customs leviable thereon under the said Second Schedule as is in excess of the amount calculated at a rate specified in the corresponding entry in column (3) of the said Table.
| S. No. | Description of Article | Rate of duty |
| (1) | (2) | (3) |
| 1. | E.I. tanned leather | 15% |
| 2. | Snake skin | 10% |
| 3. | Finished leather of goat, sheep and bovine animals and of their young ones | Nil |
| 4. | Raw fur lamb skins | 10% |
| 5. | (a) Clothing leather fur suede/hair, hair-on suede/shearing suede leathers (as per ISI norms 8170) | Nil |
| (b) Fur leather | Nil | |
| (c) Cuttings and fleshing of hides and skins used as raw materials for manufacturing animal glue gelatin | Nil | |
| 6. | Luggage leather-case hide or side/suit case/hand bag luggage/cash bag leather | 25% |
| 7. | Industrial leathers,
namely:- (a) Cycle saddle leathers (b) (i)Hydraulic/packing /belting/washer leathers (ii) Industrial harness leather |
15% 15% 25% |
| 8. | Picking band leathers | 15% |
| 9. | Strap/combing leathers | 15% |
| 10. | Miscellaneous
leathers, namely :- (a) Book binding leathers (b) Skiver leathers (c) Transistor case/camera case leathers |
Nil Nil 25% |
| 11. | Fur of domestic animals, excluding lamb fur skin | Nil |
| 12. | Shoe upper
leathers, namely:- (a) Bunwar leather (b) Kattai/slipper /sandal leather (c) Chrome tanned sole leather |
Nil Nil Nil |
Explanation - For the purpose of this notification, "finished leather of goat, sheep and bovine animals and of their young ones" means the leather which complies with the terms and conditions specified in the Public Notice of the Government of India in the Ministry of Commerce No. 3/ITC(PN)/92-97, dated the 27th May, 1992, as amended from time to time issued, under the provisions of the Foreign Trade (Development and Regulation) Act, 1922 (22 of 1992). (Customs Notification No. 133/2000 Dt. 17 October, 2000)
