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Export Duty / Cess

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 :-
  1. High grade fines and concentrates with Cr2O3 content 47% and above
  2. Medium grade fines and concentrates with Cr2O3 content 35% and above but below 47%
  3. Lumpy ore with Cr2O3 content 35% and above but below 42%
  4. 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 –
  1. Not elsewhere specified
  2. Hessian Cloth and Bags –
  1. Carpet Backing
  2. Other hessian cloth (including narrow Backing Cloth) and Bags
  1. Jute canvas, jute webbings, jute tarpaulin cloth and manufactures thereof
  2. 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 –
  1. Groundnut kernel
  2. 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
  1. in powder form
  2. 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.


Sl. No. Name of Spice Rate of Cess   Ad valorem Sl. No. Name of Spice Rate of Cess ad valorem
(1) (2) (3) (1) (2) (3)
01 Cardamom 0.5 Percent 02 Pepper 0.5 Percent
03 Chilly 0.5 Percent 04 Ginger 0.5 Percent
05 Turmeric 0.5 Percent 06 Coriander 0.5 Percent
07 Cumin 0.5 Percent 08 Fennel 0.5 Percent
09 Fenugreeck 0.5 Percent 10 Celery 0.5 Percent
11 Aniseed 0.5 Percent 12 Bishopsweed 0.5 Percent
13 Caraway 0.5 Percent 14 Dill 0.5 Percent
15 Cinnamon 0.5 Percent 16 Cassia 0.5 Percent
17 Garlic 0.5 Percent 18 Curry Leaf 0.5 Percent
19 Kokam 0.5 Percent 20 Mint 0.5 Percent
21 Mustard 0.5 Percent 22 Parsley 0.5 Percent
23 Pomegrannate 0.5 Percent 24 Saffron 0.5 Percent
25 Vanilla 0.5 Percent 26 Tejpat 0.5 Percent
27 Pepper Long 0.5 Percent 28 Star Anise 0.5 Percent
29 Sweet Glag 0.5 Percent 30 Greater Galanga 0.5 Percent
31 Horse Raddish 0.5 Percent 32 Caper 0.5 Percent
33 Clove 0.5 Percent 34 Asafoetida 0.5 Percent
35 Cambedge 0.5 Percent 36 Hyssop 0.5 Percent
37 Juniper Berry 0.5 Percent 38 Bay Leaf 0.5 Percent
39 Lovage 0.5 Percent 40 Marjoram 0.5 Percent
41 Nugmeg 0.5 Percent 42 Mace 0.5 Percent
43 Basil 0.5 Percent 44 Poppy Seed 0.5 Percent
45 All Spice 0.5 Percent 46 Rosemarry 0.5 Percent
47 Sage 0.5 Percent 48 Savory 0.5 Percent
49 Thyme 0.5 Percent 50 Oregano 0.5 Percent
51 Terragon 0.5 Percent 52 Tamarind 0.5 Percent


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



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