Custom Duty – Effective rate of export duty on all items other than iron ores lumps, fines and pellets and de-oiled rice bran cake
Notification No. 27/2011-Customs, New Delhi, the 1st March, 2011
G.S.R. 153(E) In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of notifications of the Government of India in the Ministry of Finance (Department of Revenue) issued vide notification No.100/89-Customs, dated the 1st March,1989[ G.S.R 315 (E), dated the 1st March,1989], No. 135/1994-Customs, dated the 24th June,1994 [ G.S.R 528 (E),dated the 24th June,1994], No.133/2000-Customs, the 17th October, 2000 [ G.S.R 794 (E),; dated the 17th October,2000], No.66/2008 –Customs, dated the 10th May, 2008 [ G.S.R 359 (E), dated the 10th May, 2008], No.79/2008-Customs,dated the 13th June,2008[ G.S.R 458 (E) dated the 13th June,2008] and No.146/2009-Customs, dated the 24th December,2009 [ G.S.R 925 (E),dated the 24th December,2009], except as respects things done or omitted to be done before such supersession, the Central Government, on 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 Chapter or heading or sub-heading or tariff item 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 so much of the duty of customs leviable thereon under the said Second Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:
Table
| S. No. | Chapter or heading or sub-heading or tariff item | Description of goods | Rate of Duty |
| (1) | (2) | (3) | (4) |
| 1. | 0901 | Coffee | Nil |
| 2. | 0902 | Tea | Nil |
| 3. | 0904 11 | Black pepper | Nil |
| 4. | 0908 30 | Cardamom | Nil |
| 5. | 0910 30 | Turmeric, in powder form | Nil |
| 6. | 0910 30 | Turmeric, in any other form | Nil |
| 7. | 1006 30 20 | Basmati rice | Nil |
| 8. | 1202 10 | Groundnut in shell | Nil |
| 9. | 1202 20 | Ground nut kernel | Nil |
| 10. | 2305 | De-oiled ground nut oil cakes | Nil |
| 11. | 2305 | De-oiled ground nut meal (solvent extracted variety) | Nil |
| 12. | 2306 | De-oiled Rice bran oil cake | 10% |
| 13. | 2309 | Animal feed | Nil |
| 14. | 2401 | Tobacco unmanufactured | Nil |
| 15. | 2508 50 | Sillimanite | Nil |
| 16. | 2508 50 | Kyanite | Nil |
| 17. | 2511 10 | Barytes | Nil |
| 18. | 2516 | Granite (including black granite) porphyry and basalt, all sorts | Nil |
| 19. | 2525, 6814 | Mica including fabricated mica | Nil |
| 20. | 2526 20 00 | Steatite (talc) | Nil |
| 21. | 2601 11 | Iron ore and concentrates (Non -Agglomerated ) | 20% |
| 22. | 2601 12 | Iron ore and concentrates, (Agglomerated) other than iron ore pellets | 20% |
| 23 . | 2601 12 10 | Iron ore pellets | Nil |
| 24. | 2602 | Manganese ore | Nil |
| 25. | 2610 | Chromium ores and concentrates, all sorts | Nil |
| 26. | 2820 10 00 | Manganese dioxide | Nil |
| 27. | 41 | E.I. tanned leather | 15% |
| 28. | 41 | Snake skin | 10% |
| 29. | 41 | Finished leather of goat, sheep and bovine animals and of their young ones | Nil |
| 30. | 41 | Clothing leather fur suede/ hair, hair-on suede/shearing suede leathers (as per ISI norms 8170) | Nil |
| 31. | 41 | Fur leathers | Nil |
| 32. | 41 | Cuttings and fleshing of hides and skins used as raw materials for manufacturing animal glue gelatin | Nil |
| 33. | 41 | Luggage leather- case hide or side/suit case/ hand bag luggage/ cash bag leather | 25% |
| 34. | 41 | Industrial leathers, namely:- (i) Cycle saddle leathers (ii) Hydraulic/ packing/ belting/ washer leathers (iii) Industrial harness leather |
15% 15% 25% |
| 35. | 41 | Picking band leathers | 15% |
| 36. | 41 | Strap/ combing leathers | 15% |
| 37. | 41 | Miscellaneous leathers, namely:- (i) Book binding leathers (ii) Skiver leathers (iii) Transistor case/ camera case leathers |
Nil Nil 25% |
| 38. | 41 | Fur of domestic animals, excluding lamb fur skin | Nil |
| 39. | 41 | Shoe upper leathers, namely:- (i) Bunwar leather (ii) Kattai/ slipper/ sandal leather (iii) Chrome tanned sole leather |
Nil Nil Nil |
| 40. | 4301 | Raw fur lamb skins | 10% |
| 41. | 5101 | Raw wool | Nil |
| 42. | 5201 | Raw cotton | Nil |
| 43. | 5202 | Cotton waste, all sorts | Nil |
| 44. | 5308 | Coir yarn | |
| 45. | Any Chapter | Jute manufacturers (including manufactures of Bimplipatam jute or of mesta fibre) Not elsewhere specified when not in actual use as covering, receptacles or binding for other goods | Nil |
| 46. | 5310, 6305 | Hessian cloth and bags- (a) Carpet backing (b) Other hessian cloth (including narrow backing cloth) and bags when not in actual use as covering, receptacles or binding for other goods | Nil |
| 47. | 5310 | Jute canvas, jute webbings, jute tarpaulin cloth and manufactures thereof when not in actual use as covering, receptacles or binding for other goods | Nil |
| 48. | 5310 | Sacking (cloth, bags, twist, yarn, rope, and twine) when not in actual use as covering, receptacles or binding for other goods | Nil |
| 49. | 7201 | Pig iron and spiegeleisen in pigs, blocks or other primary forms | Nil |
| 50. | 7203 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%. in lumps, pellets or similar forms | Nil |
| 51. | 7204 | Ferrous waste and scrap, remelting scrap ingots of iron or steel | 15% |
| 52. | 7205 | Granules and powders, of pig iron, spiegeleisen, | Nil |
| 53. | 7206 | Iron and non-alloy steel in ingots or other primary forms | Nil |
| 54. | 7207 | Semi-finished products of iron or non-alloy steel | Nil |
| 55. | 7208 | Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated | Nil |
| 56. | 7209 | Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated | Nil |
| 57. | 7210 30,7212 30 | Flat rolled products of iron or non-alloy steel, plated or coated with zinc | Nil |
| 58. | 7213 | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel | Nil |
| 59. | 7214 | Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling | Nil |
| 60. | 7215 | Other bars and rods of iron or non-alloy steel | Nil |
| 61. | 7216 | Angles, shapes and sections of iron or non-alloy steel | Nil |
| 62. | 7217 | Wire of iron or non-alloy steel | Nil |
| 63. | 7303, 7304, 7305, 7306 | Tubes and pipes, of iron or steel | 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, 1992(22 of 1992). iron or steel
