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Export Duty / Cess » Exemption NotificationsEXEMPTION NOTIFICATIONS
(This section was last amended incorporating necessary changes referred in Custom Notification No. 132/2000 dtd. 17th October, 2000)
Effective rate of export duty on snake skins. – 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 snake skins, 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 the duty of customs leviable thereon which is specified in the said Second Schedule, as is in excess of 10 per cent ad valorem.
[Notification No. 334-Cus., dated 2-8-1976.]
Exemption to hides, skins and leathers tanned and untanned. - 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 hides, skins and leathers, tanned and untanned, all sorts, 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 the duty of customs leviable thereon under the Second Schedule as is in excess of 15 per cent ad valorem :
Provided that nothing contained in this notification shall affect the exemption granted under any other notification of the Government of India for the time being in force, from the duty of customs in respect of the said articles.
[Notification No. 6-Cus., dated 6-1-1981 as amended by Notification No. 183/85-Cus., dated 30-5-1985.]
Specified goods exempted from export duty. - 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 (3) of the Table annexed hereto and falling under Heading No. of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, when exported out of India, from the whole of the duty of customs leviable thereon under the said Second Schedule.
| Sl. No. | Heading No. | Description of goods |
| (1) | (2) | (3) |
| 1. | 1. | Coffee. |
| 2. | 2. | Black Pepper. |
| 3. | 3. | De-oiled groundnut oil cakes |
| 4. | 4. | De-oiled groundnut meal (solvent extracted variety). |
| 5. | 5. | Tobacco unmanufactured. |
| 6. | 6. | Sillimanite. |
| 7. | 7. | Kyanite. |
| 7A. | 8. | Mica, including fabricated mica. |
| 8. | 9. | Steatite (Talc) |
| 9. | 10. | Manganese ore. |
| 10. | 11. | Iron ore, all sorts |
| 11. | 12. | The following
chromite ore and concentrates, namely :-
|
| 12. | 13. | Manganese dioxide. |
| 12A. | 14. | Finished leather of goat, sheep and bovine animals and of their young ones. |
| 13. | 15. | Raw wool. |
| 14. | 16. | Raw cotton |
| 15. | 17. | Cotton waste, all sorts. |
| 16. | 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 –
|
| 17. | 19. | Coir yarn. |
| 18. | 20 | Groundnut :-
|
| 19. | 21. | Animal Feed. |
| 20. | 22. | Cardamom. |
| 21. | 23. | Tea. |
| 22. | 24. | Barytes. |
| 23. | 25. | Turmeric
|
| 24. | 26. | Granite (including black granite) porphyry and basalt, all sorts. |
Explanation. – For the purposes 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, 1992 (22 of 1992).
[Notification No. 100/89-Cus., dated 1-3-1989 as amended by
Notification No. 48/90-Cus., dated 20-3-1990;
No. 133/92-Cus., dated 1-3-1992; No. 91/93-Cus., dated 28-2-1993
And No. 68/95-Cus., dated 16-3-1995.]
Effective rate of export duty on fur lamb skins. – 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 raw fur lamb skins, 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 that portion of the duty of customs leviable thereon which is specified in the said Second Schedule, as is in excess of the amount calculated at the rate of 10 per cent ad valorem.
[Notification No. 135/92-Cus., dated 1-3-1992.]
Finished wool-on leather manufactured from imported leather by 100% EOU or by a unit in FTZ when exported – Exempted export duty [Chapter 14]. - 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 finished wool-on leather falling under Heading No. 14 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), and manufactured from imported leather by a hundred percent export oriented undertaking or by a unit within a free trade zone when exported out of India, from the whole of the duty of customs leviable thereon which is specified in the Second Schedule.
[Notification No. 135/94-Cus., dated 24-6-1994.]
Finished 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.
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)
