Notification No. 100/89-Cus-Exemption on certain goods when exported out of India.

This Notification has been Superseded vide Notification No. 27/2011-Cus Dated 1/3/2011

Notification No. 100/89-Cus Dated 01-03-89

Exemption on certain goods when exported out of India.-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, 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 Heading No. 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 the whole of the duly of customs leviable thereon under the said Second Schedule.

TABLE

Sl. No.	Heading No.	Description of Goods
(1)	(2)	(3)
1	1	Coffee
2.	2	Black Pepper
3	3	De-oiled groundnut oil cakes.
4	4	De-oiled groundnut meal (solvent extracted variety).
5	5	Tobacco unmanufactured.
6	6	Sillimanite.
7	7	Kyanite.
7A	8	Mica, including fabricated mica.
8	9	Steatite (Talc)
9	10	Manganese ore.
^1omitted[10	11	Iron ore, all sorts.
11	12	The following chromite ore and concentrates namely : - (i) High grade fines and concentrates with CR₂O₃ content 47% and above. (ii) Medium grade fines and concentrates with CR₂O₃ content 35% and above but below 47%. (iii) Lumpy ore with CR₂O₃ content 35% and above but below 42%. (iv) Low grade lumpy ore or fines or concentrates with CR₂O₃ content below 35% and FeO Content above 23%.]
12	13	Manganese dioxide.
12A		Omitted
13	15	Raw wool.
^Omitted2[14	16	Raw cotton.
15	17	Cotton waste, all sorts.]
³[15A	16	Raw Cotton.
15B	17	Cotton waste, all sorts.]
16	18	Jute manufactures (including manufactures of Bimlipatam jute or of mesta fibre) when not in actual use as covering, receptacles or binding for other goods- (i) Not elsewhere specified (ii) Hessian cloth and bags- (a) carpet backing (b) other hessian cloth (including narrow backing cloth) and bags. (iii) Jute canvas, jute webbings, jute tarpaulin cloth and manufactures thereof. (iv) Sacking (cloth bags, twist, yarn, rope and twine).
17	19	Coir yarn.
18	20	Groundnut :- (i) Groundnut kernel (ii) Groundnut in shell.
19	21	Animal Feed.
20	22	Cardamom.
21	23	Tea.
22	24	Barytes.
23	25	Turmeric (i) in powder form (ii) in any other form.
24	26	Granite (including black granite) porphyry and basalt, all sports.

1. Omitted vide Notification No. 25/2007-Cus Dated 1/3/2007

2. Omitted vide Notification No. 43/2010-Cus Dated 9/4/2010

3. Inserted vide Notification No. 105/2010-Cus Dated 1/10/2010

as amended by Notification Nos. 48/90-Cus dt 20-3-1990, No. 133/92-Cus dt 1-3-1992, No. 91/93-Cus dt 28-2-1993, No. 68/95-Cus dt 163-1995 No. 135/2000-Cus dt 17-10-2000, 25/2007-Cus dt. 1/3/2007, 43/2010-Cus Dt. 9/4/2010 and 105/2010-Cus Dt. 1/10/2010.]