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

omitted[4[9A.

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,
2601 11 22,
2601 11 41,
2601 11 42

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

29[Nil]old[[27[45%]]

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

29[Nil]old[[27[15%]]

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

29[Nil]old[27[15%]]

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

29[Nil]old[27[15%]]

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

29[Nil]old[27[15%]]

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

29[Nil]old[27[15%]]

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 ”.]]

omit24[17[64.

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.]