THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification No.27/2011-CUSTOMS Dated 1st March, 2011

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.	0703 10	Onions	Nil
1A.	0901	Coffee	Nil
2.	0902	Tea	Nil
3.	0904 11	Black pepper	Nil
4.	0908 31, 0908 32	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 30, 1202 41	Groundnut in shell	Nil
9.	1202 42	Ground nut kernel	Nil
9A		Omitted
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	Nil
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
20A.	2601 11 21, 2601 11 22, 2601 11 41, 2601 11 42	All Goods	Nil
20B		Omitted w.e.f. 02-02-2022
20C	2601 11	All Goods, other than goods mentioned in S.No. 20A	30%
20D	2601 12	All Goods, other than iron ore pellets	30%"
21		Omitted
22.		Omitted
23	2601 12 10	Iron ore pellets	Nil
24.	2602	Manganese ore	Nil
24A	2606 00 10	Bauxite (natural), not calcined	15%
24B	2606 00 20	Bauxite (natural), calcined	15%
24BA		Omitted
24C	2614 00 10	Ilmenite, unprocessed	10%
24D	2614 00 20	Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground)	2.5%
24E.	2606 00 90	Other aluminium ores including laterite	15%;
24F.	2606 00 90	All goods, other than goods mentioned at serial number 24E	Nil.
25.	2820 10 00	Manganese dioxide	Nil
26.	41	E.I. tanned leather	Nil
27.	41	Snake skin	10%
28.	41	Finished leather of goat, sheep and bovine animals and of their young ones	Nil
29.	41	Clothing leather fur suede/ hair, hair-on suede/ shearing suede leathers (as per ISI norms 8170)	Nil
30.	41	Fur leathers	Nil
31	41	Cuttings and fleshing of hides and skins used as raw materials for manufacturing animal glue gelatin	Nil
32.	41	Luggage leather- case hide or side/suit case/ hand bag luggage/ cash bag leather	25%
33.	41	Industrial leathers, namely:- (i) Cycle saddle leathers	15%
		(ii) Hydraulic/ packing/ belting/ washer leathers	15%
		(iii) Industrial harness leather	25%
34	41	Picking band leathers	15%
35	41	Strap/ combing leathers	15%
36	41	Miscellaneous leathers, namely: - (i) Book binding leathers	Nil
		(ii) Skiver leathers	Nil
		(iii) Transistor case/ camera case leathers	25%
37	41	Fur of domestic animals, excluding lamb fur skin	Nil
38	41	Shoe upper leathers, namely: -
		(i) Bunwar leather	Nil
		(ii) Kattai/ slipper/ sandal leather	Nil
		(iii) Chrome tanned sole leather	Nil
38A	41	Hides, skins and leathers, tanned and untanned, all sorts	40
38B.	4101	Raw hides and skins of buffalo	30%
39	4,301	Raw fur lamb skins	10%
40	5101	Raw wool	Nil
41	5201	Raw cotton	Nil
42	5202	Cotton waste, all sorts	Nil
43	5308	Coir yarn
44	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
45	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
46	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
47	5310	Sacking (cloth, bags, twist, yarn, rope, and twine) when not in actual use as covering, receptacles or binding for other goods	Nil
48	7201	Pig iron and spiegeleisen in pigs, blocks or other primary forms	Nil
49	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
50	7204	Ferrous waste and scrap, remelting scrap ingots of iron or steel	15%
51	7205	Granules and powders, of pig iron, spiegeleisen, iron or steel	Nil
52	7206	Iron and non-alloy steel in ingots or other primary forms	Nil
53	7207	Semi-finished products of iron or non-alloy steel	Nil
54	7208	Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated	Nil
55	7209	Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated	Nil
56.	7210	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated	Nil
56A.	7212	Flat rolled products of iron or non-alloy steel, clad, plated or coated	Nil
57	7213	Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel	Nil
58	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
59	7215	Other bars and rods of iron or non-alloy steel	Nil
60	7216	Angles, shapes and sections of iron or non-alloy steel	Nil
61	7217	Wire of iron or non-alloy steel	Nil
61A.	7219	Flat-rolled products of stainless steel, of a width of 600 mm or more	Nil
61B.	7222	Other bars and rods of stainless steel; angles, shapes and sections of stainless steel	Nil
61C.	7227	Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel	Nil
62	7303, 7304, 7305, 7306	Tubes and pipes, of iron or steel	Nil
62A.	8545 11 00	Electrodes of a kind used for furnaces	Nil
63		Omitted w.e.f. 02-02-2022
64		Omitted w.e.f. 02-02-2022
65.	1701	Raw sugar, white or refined sugar	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. 21/2009-14, dated the 1st December, 2009, as amended from time to time issued, under the provisions of the Foreign Trade (Development and Regulation) Act, 1992(22 of 1992).

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

Amended By Notification 117/2011-Cus, dated 29/12/2011, No. 129/2011-Cus, dated 30-12-2011, No. 10/2012-Cus, dated 17/03/2012, No. No. 15 /2013-Customs, dated 01/03/2013, No. 3/2014 - Customs dated the January 27, 2014, No. 15/2014-Customs dated 11th July, 2014, No. 08/2015 - Dated 1-3-2015, No. 30/2015 - Dated 30-4-2015, No. 50/2015 - Dated 16-10-2015, No. 1/2016 - Dated 4-1-2016, No. 15/2016 - Dated 1-3-2016, No.35/2016 - Dated 26-5-2016, No. 37/2016 - Dated 16-6-2016, No. 41/2016 - Dated 6-7-2016, No. 43/2016 - Dated 26-7-2016, No. 3/2017 - Dated 2-2-2017, No. 23/2018 - Dated 02-02-2018, Notification No. 30/2018 - Dated 20-03-2018