THE SECOND SCHEDULE -
EXPORT TARIFF
Notes:
1. In this Schedule, "Chapter", "heading", "sub-heading" and "tariff item" mean a Chapter, heading, sub-heading and tariff item respectively of the First Schedule to the Customs Tariff Act.
2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, the Section and Chapter Notes and the General Rules for the interpretation of the First Schedule shall apply to the interpretation of this Schedule.
3. 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.
4. In respect of all other goods which are not covered under column (2) of this Schedule, the rate of duty shall be 'Nil'.
(i) Carpet backing:
(ii) Other hessian cloth (including narrow backing cloth) and bags,
when not in actual use as covering, receptacles or binding for other goods
Rs. 1,000 per tonne