Notification No. 27/2011-Cus Dated 01/03/2011
Supersession of various Notification.-
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 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) |
31[1. | 0703 10 | Onions |
35[20%] [helldodold[32[40%] old[Nil]]helldod] |
30[1A.] [helldodold[1.]helldod] |
0901 |
Coffee |
Nil |
2. |
0902 |
Tea |
Nil |
3. |
0904 11 |
Black pepper |
Nil |
4. |
1[0908 31, 0908 32] Old[0908 30] |
Cardamom |
Nil |
5. |
0910 30 |
Turmeric, in powder form |
Nil |
6. |
0910 30 |
Turmeric, in any other form |
Nil |
36[6A. | 1006 10 90 | Rice in the husk (paddy or rough) | 37[Nil] [helldodold[10%]helldod] |
6B. | 1006 20 00 | Husked (brown) rice | 37[Nil] [helldodold[10%]helldod] |
6C. | 1006 30 10 | Rice, parboiled | 37[Nil] [helldodold[[10%]]helldod] |
7. |
1006 30 20 |
Basmati rice |
Nil |
36[7A. |
1006 30 90 |
Semi-milled or wholly-milled rice, whether or not polished or glazed (other than Parboiled rice and Basmati rice) |
Nil] |
8. |
1[1202 30, 120241] Old[1202 10] |
Groundnut in shell |
Nil |
9. |
1[1202 42] Old[1202 20] |
Ground nut kernel |
Nil |
1701 Old[1202 20] |
Raw sugar, white or refined sugar
|
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 |
5[Nil]OLD[10%] |
13. |
2309 |
Animal feed |
Nil |
14. |
2401 |
Tobacco unmanufactured |
Nil |
15. |
2508 50 |
Silli manite |
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 |
28[20A
|
2601 11 21,
|
All goods |
Nil |
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%]; |
omit26[11 |
old[[14[2601 11 21, 2601 11 22, 2601 11 41, 2601 11 42]] OLD[2601 11 41, 2601 11 42]
|
All goods |
14[[Nil]] OLD[10%]”]] |
omit24[12[20B |
2601 11, 2601 12 |
ll goods, of National Mineral Development
Corporation (NMDC) origin when exported by MMTC Limited, under the
Long Term Agreement (hereinafter referred to as LTA), to Japan and South
Korea subject to the condition that the exporter shall produce, prior to
clearance of the said goods, before the Assistant Commissioner of Customs
or Deputy Commissioner of Customs having jurisdiction, as the case may be,
a certificate from the Director concerned of MMTC Limited to the effect
that the said goods are of NMDC origin and are meant for export under the
LTA to Japan and South Korea. Provided that nothing contained in this entry shall have effect on or after 21[the 31st day of March, 2021] old[the first day of April, 2018.] |
10%]] |
2Omitted[21] |
2601 11 |
Iron ore and concentrates (Non -Agglomerated ) |
20% |
2Omitted[22.] |
2601 12 |
Iron ore and concentrates, (Agglomerated) other than iron ore pellets |
20% |
23 |
2601 12 10 |
Iron ore pellets |
old[13[Nil]] 8[5%] |
24. |
2602 |
Manganese ore |
Nil |
6[24A. |
2606 00 10 |
Bauxite (natural), not calcined |
14[15%] OLD9[20%] Old[10%] |
24B. |
2606 00 20 |
Bauxite (natural), calcined |
14[15%] OLD9[20%] Old[10%] |
omitted[15[24BA | 2610 | Chromium ores and concentrates, all sorts. | Nil".]] |
24C. |
2614 00 10 |
Ilmenite, unprocessed |
10% |
24D. |
2614 00 20 |
Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) |
10[2.5%] Old[5%]] |
18[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 |
33[25A. | 4101 20 10, 4101 20 90, 4101 50 10, 4101 50 90, 4101 90 10, 4101 90 90, 4102, or 4103 |
Raw hides and skins or Raw skins (excluding raw hides and skins of buffalo) |
40% |
25B. | 4101 20 20, 4101 50 20, or 4101 90 20 | Raw hides and skins of buffalo | 30% |
25C. | 4104 |
38[Tanned hides and skins of bovine
(including buffalo) or equine animals, other than E.I. tanned leather] [helldodold[Tanned or crust hides and skins of bovine (including buffalo) or equine animals, other than E.I. tanned leather]helldod] |
20% |
25D. | 4105 |
38[Tanned skins of sheep or lambs, other
than E.I. tanned leather] [helldodold[Tanned or crust skins of sheep or lambs, other than E.I. tanned leather]helldod] |
20% |
25E. | 4106 |
38[Tanned hides and skins of other animals,
other than E.I. tanned leather] [helldodold[Tanned or crust hides and skins of other animals, other than E.I. tanned leather]helldod] |
20% |
25F. | 4104, 4105, or 4106 | E.I. tanned leather | Nil |
25G. | 41 | finished leather of goat, sheep and bovine animals and of their young ones | Nil |
25H | 4301 | Raw furskins | 40% |
25I | 4302 | Tanned or dressed furskins | 20%] |
39[25J. | 4104 41 00, 4104 49 00, 4105 30 00, 4106 22 00, 4106 32 00 or 4106 92 00 |
Crust leather (hides and skins) |
Nil] |
[helldod34omit[26. |
41 |
E.I. tanned leather |
22[Nil] old[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 (ii)Skiver leathers (iii)Transistor case/ camera case leathers |
Nil 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 |
23[38A | 41 | Hides, skins and leathers, tanned and untanned, all sorts |
40] |
25[38B. | 4101 | Raw hides and skins of buffalo | 30%] |
39. |
4301 |
Raw fur lamb skins |
10%]helldod] |
40. |
5101 |
Raw wool |
Nil |
41. |
5201 |
Raw cotton |
Nil |
42. |
5202 |
Cotton waste, all sorts |
7[Nil] |
43. |
5308 |
Coir yarn |
|
44. |
Any Chapter |
Jute manufacturers (including manufactures of Bimplipatam jute or of mesta fibre) Not elsewhere specified when notinactualuse 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 spie geleisenin pigs, blocks or other primary forms |
old[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 minimumpuritybyweightof99.94%.inlumps, 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, spie geleisen, 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 |
old[Nil] |
55. |
8[7210,7212] old[7209] |
Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated |
old[Nil] |
27[56. | 7210 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated | 29[Nil]old[15%] |
56A. | 7212 | Flat rolled products of iron or non-alloy steel, clad, plated or coated | Nil] |
old[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 |
old[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 |
old[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 |
28[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 |
19[62A | 8545 11 00 | Electrodes of a kind used for furnaces | Nil] |
omit24[16[63. | 1701 |
Sugar exported against a valid Advance Authorization issued by the Regional Authority that is to say the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant an authorization under the said Act subject to the conditions that: (a) Exports are effected in proportion to the import of raw sugar against the said Advance Authorization; (b) Advance Authorization holder has not got the said Authorization invalidated; (c) Advance Authorization holder has not procured raw sugar from the domestic market; (d) At the time of clearance of export consignment at port, the exporter submits a copy of the bill of entry as documentary proof of import of raw sugar under the said Advance Authorization to the jurisdictional proper officer of customs. |
Nil ”.]] |
1701 |
Organic sugar upto 10,000 MT in a year beginning with October and ending with September subject to the following conditions: (i) The export of organic sugar is done in terms of the Public Notice No.73 (RE-2013)/2009-2014 dated 18th November, 2014 and No.10/2015-2020 dated 5th May, 2015 of the DGFT; and (ii) The exporter produces a Registration-cum-Allocation Certificate (RCAC) issued by the Agricultural and Processed Food Products Export Development Authority (APEDA) certifying the quantity of export of organic sugar eligible to be exported by claiming exemption from export duty: Provided that for the period ending with 30th September 2016, the exemption shall be restricted to 2500 MT.] |
Nil] |
|
20[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. 3[21/2009-14, dated the 1st December, 2009] Old[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).
F. No. 334/3/2011 - TRU
Sanjeev Kumar Singh
Under Secretary to the Government of India
1. Substituted vide Notification No. 117/2011-Cus Dated 29/12/2011
2. Omitted vide Notification No. 129/2011-Cus Dated 30/12/2011
3. Substituted vide Notification No. 10/2012-Cus Dated 17/03/2012
4. Inserted Vide Notification No. 15 /2013-Customs Dated 1/03/2013
5. Substituted vide Notification No. 15 /2013-Customs Dated 1/03/2013
6. Inserted Vide Notification No. 15 /2013-Customs Dated 1/03/2013
7. Inserted Vide Notification No. 15 /2013-Customs Dated 1/03/2013
8. Substituted vide Notification No. 03 /2014-Customs Dated 27/01/2014
9. Substituted vide Notification No. 15/2014-Customs Dated 11/07/2014
10. Substituted vide Notification No. 8/2015-Customs Dated 01/03/2015
11. Inserted Vide Notification No. 30 /2015-Customs Dated 30/04/2015
12. Inserted Vide Notification No. 50/2015-Customs Dated 16/10/2015
13. Substituted vide Notification No. 1/2016-Customs Dated 04/01/2016
14. Substituted vide Notification No. 15/2016-Customs Dated 1/03/2016
15. Inserted Vide Notification No. 15 /2016-Customs Dated 1/03/2016
16. Inserted Vide Notification No. 41 /2016-Customs Dated 06/07/2016
17. Inserted Vide Notification No. 43 /2016-Customs Dated 26/07/2016
18. Inserted Vide Notification No. 3/2017-Customs Dated 02/02/2017
19. Inserted Vide Notification No. 23/2018-Customs Dated 02/02/2018
20. Inserted Vide Notification No. 30/2018 - Customs Dated 20/03/2018
21. Substituted Vide Notification No. 51/2018-Customs Dated 09/07/2018
22. Substituted vide Notification No. 27/2019-Customs Dated 06/07/2019
23. Inserted vide Notification No. 27/2019-Customs Dated 06/07/2019
24. Omitted vide Notification No. 10/2022-Customs Dated 01/02/2022 (w.e.f 02/02/2022)
25. Inserted vide Notification No. 10/2022-Customs Dated 01/02/2022 (w.e.f 02/02/2022)
26. Omitted vide Notification No. 29/2022-Customs Dated 21/05/2022 (w.e.f 22/05/2022)
27. Substituted vide Notification No. 29/2022-Customs Dated 21/05/2022 (w.e.f 22/05/2022)
28. Inserted vide Notification No. 58/2022-Customs Dated 18/11/2022 (w.e.f 19/11/2022)
29. Substituted vide Notification No. 58/2022-Customs Dated 18/11/2022 (w.e.f 19/11/2022)
30. Substituted vide Notification No. 62/2023-Customs Dated 28/10/2023 (w.e.f 29/10/2023)
31. Inserted vide Notification No. 62/2023-Customs Dated 28/10/2023 (w.e.f 29/10/2023)
32. Substituted vide Notification No. 24/2024-Customs Dated 03/05/2024 (w.e.f 04/05/2024)
33. Inserted vide Notification No. 37/2024-Customs dt.23.07.2024 (w.e.f 24/07/2024)
34. Omitted vide:- Notification No. 37/2024-Customs dt.23.07.2024 (w.e.f 24/07/2024)
35. Substituted vide Notification No. 43/2024-Customs dt.13.09.2024 (w.e.f 14/09/2024)
36. Inserted vide:- Notification No. 44/2024-Customs dt. 27.09.2024 (w.e.f 27/09/2024)
37. Inserted vide:- Notification No. 46/2024-Customs dt. 22.10.2024 (w.e.f 22/10/2024)
38. Substituted vide:- Notification No. 03/2025-Customs dt. 01.02.2025 (w.e.f 02/02/2025)
39. Inserted vide:- Notification No. 03/2025-Customs dt. 01.02.2025 (w.e.f 02/02/2025)
as amended by [Notification No. 117/2011-Cus Dt. 29/12/2011, 129/2011-Cus Dt. 30/12/2011 and 10/2012-Cus dt. 17/3/2012.]