Notification New Delhi, the 1
st
March, 2011
No.27/2011-Customs
G.S.R. (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
1
st
March,1989[ G.S.R 315 (E), dated the 1
st
March,1989], No. 135/1994-Customs, dated the 24
th
June,1994 [ G.S.R 528 (E),dated the 24
th
June,1994], No.133/2000-Customs, the 17
th
October, 2000 [
G.S.R 794 (E),; dated the 17
th
October,2000], No.66/2008 –Customs, dated the 10
th
May, 2008 [ G.S.R
359 (E), dated the 10
th
May, 2008], No.79/2008-Customs,dated the 13
th
June,2008[ G.S.R 458 (E)
dated the 13
th
June,2008] and No.146/2009-Customs, dated the 24
th
December,2009 [ G.S.R 925
(E),dated the 24
th
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. 2820 10 00 Manganese dioxide Nil
26. 41 E.I. tanned leather 15%
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
(ii) Hydraulic/ packing/ belting/ washer
leathers
(iii) Industrial harness leather
15%
15%
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
(iii) Transistor case/ camera case leathers
Nil
25%
37. 41 Fur of domestic animals, excluding lamb fur skin Nil
38. 41 Shoe upper leathers, namely:-
(i) Bunwar leather
(ii) Kattai/ slipper/ sandal leather
(iii) Chrome tanned sole leather
Nil
Nil
Nil
39. 4301 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
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
27
th
May, 1992, as amended from time to time issued, under the provisions of the Foreign Trade
(Development and Regulation) Act, 1992(22 of 1992).
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 30,7212 30 Flat rolled products of iron or non-alloy steel,
plated or coated with zinc
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
62. 7303, 7304, 7305,
7306
Tubes and pipes, of iron or steel Nil
