Customs Tariff 2023-24 - Second Schedule - Cess on Export of Spices

CESSES LEVIABLE ON CERTAIN ARTICLES ON EXPORT UNDER VARIOUS ENACTMENTS OF THE GOVERNMENT AND EXEMPTION NOTIFICATIONS THERETO.

As per Govt. of India, Ministry of Commerce, Notfn. S.O. 1051 (E) dated 8.12.1998 exports of all scheduled Spices (Schedule given below), in any form, including curry powder, spice oils, oleoresins, and other mixtures where spice content is predominant are subject to Spices Board Cess @0.5% ad valorem. This is in addition to cess under the Agriculture Produce Cess Act.

S.No.	Name of Spice	Rate of Cess ad valorem
1	Cardamom	0.5 Percent
2	Chilly	0.5 Percent
3	Turmeric	0.5 Percent
4	Fenugreeck	0.5 Percent
5	Aniseed	0.5 Percent
6	Caraway	0.5 Percent
7	Cinnamon	0.5 Percent
8	Garlic	0.5 Percent
9	Kokam	0.5 Percent
10	Mustard	0.5 Percent
11	Pomegrannate	0.5 Percent
12	Vanilla	0.5 Percent
13	Pepper Long	0.5 Percent
14	Sweet Glag	0.5 Percent
15	Horse Raddish	0.5 Percent
16	Clove	0.5 Percent
17	Cambedge	0.5 Percent
18	Juniper Berry	0.5 Percent
19	Lovage	0.5 Percent
20	Nugmeg	0.5 Percent
21	Basil	0.5 Percent
22	Pepper	0.5 Percent
23	Coriander	0.5 Percent
24	Fennel	0.5 Percent
25	Celery	0.5 Percent
26	Bishopsweed	0.5 Percent
27	Dill	0.5 Percent
28	Cassia	0.5 Percent
29	Cumin	0.5 Percent
30	Curry Leaf	0.5 Percent
31	Mint	0.5 Percent
32	Parsley	0.5 Percent
33	Saffron	0.5 Percent
34	Tejpat	0.5 Percent
35	Star Anise	0.5 Percent
36	Greater Galanga	0.5 Percent
37	Caper	0.5 Percent
38	Asafoetida	0.5 Percent
39	Hyssop	0.5 Percent
40	Bay Leaf	0.5 Percent
41	Marjoram	0.5 Percent
42	Mace	0.5 Percent
43	Poppy Seed	0.5 Percent
44	Rosemarry	0.5 Percent
45	Ginger	0.5 Percent
46	All Spices	0.5 Percent
47	Sage	0.5 Percent
48	Savory	0.5 Percent
49	Thyme	0.5 Percent
50	Oregano	0.5 Percent
51	Terragon	0.5 Percent
52	Tamarind	0.5 Percent

EOUs, Units in EPZs and SEZs: Cess on all scheduled spices including curry powder, spice oil, oleoresin and other mixtures where spice content is predominant, when exported by the Export Oriented Units and units in the Export Processing Zones and Special Economic Zones, is zero percent.

[S.O. 819(E) dated 23.08.2001 of Ministry of Commerce and Industry.]

CESS ON SHELLAC AND LAC BASED PRODUCTS.

The Cess rates as applicable in case of Shellac and Lac based products is Rs. 2.30 per Quintal at the time of Exports.

[Shellac Export Promotion Council, Kolkata, Ministry of Commerce]

CESS ON TOBACCO

(1) Tobacco Board Cess under the Tobacco Cess Act, 1975 is @ 0.5% ad valorem on all Tobacco (unmanufactured tobacco only), which is exported.

(2) Under the Agriculture Produce Cess Act, 1940, Cess is collected as Customs duty @ 0.5% of tariff value of tobacco exported. The Ministry of Agriculture notifies tariff values.

[Tobacco Board, Guntur, A.P. Ministry of Commerce]

CESS ON MANGANESE ORE

Under the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 the Central Government has fixed the rate of rupees four per metric tonne as the rate at which the duty of excise and duty of customs on all manganese ore produced in any mine, shall be levied and collected as cess.

[Minisrty of Labour Notification G.S.R. 654(E), dated 11.09.2001]

CESS ON CHROME ORE

Under the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 the Central Government has fixed the rate of rupees six per metric tonne as the rate at which the duty of excise and duty of customs on all chrome ore produced in any mine, shall be levied and collected as cess.

[Minisrty of Labour Notification G.S.R. 655(E) dated 11.09.2001]

CESS ON MICA

Cess on export of Mica products: 3.5%

(HS Code 25.25 & 68.14)

[EEPC, Kolkata, Ministry of Commerce]

CESS ON IRON ORE

Under the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 the Central Government has fixed the rate of rupees one per metric tonne as the rate at which the duty of excise and duty of customs on all Iron ore produced in any mine, shall be levied and collected as cess.

[Minisrty of Labour Notification G.S.R. 680 (E) dated 1.08.1990]

NOTE:- The above information regarding levy of cess is as supplied by different Ministries/ Administrative bodies. For the latest information on levy of cess on different commodities, readers are advised to contact the concerned Ministry/ Board/ Export Promotion Councils/ Administrative body. The following enactments may also be consulted for the rates of cess on different commodities.

1. The Tea Act 1953;