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 per cent 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 said Second Schedule.
