Customs Tariff
THE SECOND SCHEDULE - EXPORT TARIFF
Notes:
1. In this Schedule, "Chapter", "heading", and "tariff item" mean a Chapter, heading, sub-heading and tariff item respectively of the First Schedule to the Customs Tariff Art.
2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, the Section and Chapter Notes and the General Rules for the interpretation of the First Schedule shall apply to the interpretation of this Schedule.
3. The abbreviation "%" in any column of this Schedule, in relation to the rate of duty, indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column.
|
Heading No. |
Chapter/Heading/Sub-heading/Tariff Item |
Description of article |
Rate of duty |
|
(1) |
(2) |
(3) |
(4) |
| 2[*1. |
070310 |
Onions |
50%] |
|
1A. |
0901 |
Coffee |
Rs.2200 per quintal |
|
2. |
0902 |
Tea |
Rs. 5 per kilogram |
|
3. |
0904 11 |
Black Pepper |
Rs. 5 per kilogram |
|
4. |
0908 30 |
Cardamom |
Rs.50 per kilogram |
|
5. |
0910 30 |
Turmeric - in powder form |
Rs.1500 per tonne |
|
6. |
0910 30 |
Turmeric - in any other form |
Rs. 2000 per tonne |
|
6A. |
1006 10 | Rice in the husk (paddy or rough) | 20% |
|
6B. |
1006 20 | Husked (brown) rice | 20% |
|
3[6C. |
1006 30 10 |
Rice, parboiled |
20%] |
|
7. |
1006 30 20 |
Basmati rice |
Rs.12000 per tonne |
|
7A. |
1006 30 90 | Semi-milled or wholly-milled rice,whether or not polished or glazed (other than Parboiled rice and Basmati rice) |
20% |
| 1[8. | 1202 41 | Groundnut in shell | Rs. 1,125 per tonne |
| 9. | 1202 42 | Groundnut kernel | Rs. 1,500 per tonne.] |
|
old[8. |
1202 10 |
Ground nut in shell |
Rs. 1125 per tonne [helldod |
|
9. |
1202 20 |
Ground nut kernel |
Rs. 1500 per tonne]helldod] |
|
9A. |
1701 | Raw sugar, white or refined sugar | 20% |
|
4[9B. |
1703 | Molasses resulting from the extraction or refining of sugar | 50%] |
|
10. |
2305 |
De-oiled groundnut oil cakes |
Rs. 125 per tonne |
|
11. |
2305 |
De-oiled groundnut meal (solvent extracted variety) |
Rs. 125 per tonne |
|
12. |
2306 |
De-oiled rice bran oil cake |
15% |
| 13. | 2309 | Animal feed | Rs. 125 per tonne |
| 14. | 2401 | Tobacco un manufactured | 75 paise per kilogram or 20% whichever is lower |
|
15. |
2508 50 |
Sillimanite |
20% |
|
16. |
2508 50 | Kyanite |
Rs. 40 per tonne |
|
17. |
2511 10 |
Barytes |
Rs. 50 per tonne |
|
18. |
2516 |
Granite (including black granite), prophyry & basalt, all sorts |
15% |
|
19. |
2525, 6814 |
Mica, including fabricated mica |
40% |
|
20. |
2526 20 00 |
Steatile (Talc) |
20% |
|
21. |
2601 11 |
Iron ores and concentrates, Non-agglomerated |
50% |
|
22. |
2601 12 | Iron ores and concentrates, Agglomerated | 50% |
|
23. |
2602 |
Manganese ore |
Rs. 20 per tonne |
|
23A. |
2606 00 10 | Bauxite (natural), not calcined | 30% |
|
23B. |
2606 00 20 | Bauxite (natural), calcined | 30% |
|
23C. |
2606 00 90 | Other aluminium ores and concentrates | 30% |
|
24. |
2610 |
Chromium Ores and concentrates, all sorts |
30% |
|
24A. |
2614 00 10 | Ilmenite, uprocessed | 30% |
|
24B. |
2614 00 20 | Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) | 30% |
|
25. |
2820 10 00 |
Manganese Dioxide |
20% |
|
26. |
41, 43 | Hides, skins and leathers, tanned and untanned, all sorts, but not including manufactures of leather | 60% |
|
27. |
5101 |
Raw wool |
25% |
|
28. |
5201 |
Raw cotton |
Rs. 10000 per tonne |
|
29. |
5202 |
Cotton waste, all sorts |
40% |
|
30. |
5308 |
Coir Yarn |
15% |
|
31. |
Any Chapter |
Jute manufactures (including manufactures of Bimlipatam Jute or of Mesta fibre) when not in actual use as covering, receptacles or bindings, for other goods not elsewhere specified |
Rs. 150 per tonne |
|
32. |
5310, 6305 |
Hessian cloth & Bags- (i) Carpet Backing (ii) Other hessian cloth (including narrow Backing Cloth) & Bags when not in actual use as covering, receptacles or binding for other goods |
Rs. 700 per tonne Rs. 1000 per tonne |
|
33. |
5310 |
Jute canvas, jute webbings, jute tarpaulin cloth & manufactures thereof when not in actual use as covering, receptacles or binding for other goods |
Rs. 200 per tonne |
|
34. |
5310 |
Sacking (cloth, bags, twist, yarn, rope and twine) when not in actual use as covering, receptacles or binding for other goods |
Rs. 150 per tonne |
|
35. |
7201 |
Pig iron and spiegeleisen in pigs, blocks or other primary forms |
20% |
|
36. |
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 |
20% |
|
37. |
7204 |
Ferrous waste and scrap, remelting scrap ingots of iron or steel |
20% |
|
38. |
7205 |
Granules and powders, of pig iron, spiegeleisen, iron or steel |
20% |
|
39. |
7206 |
Iron and non-alloy steel in ingots or other primary forms |
20% |
|
40. |
7207 |
Semi-finished products of iron or non-alloy steel |
20% |
|
41. |
7208 |
Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated |
20% |
|
42. |
7209 |
Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated |
20% |
|
43. |
7210, 7212 |
Flat rolled products of iron or non-alloy steel, clad, plated or coated |
20% |
|
44. |
7213 |
Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel |
20% |
|
45. |
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 |
20% |
|
46. |
7215 |
Other bars and rods of iron or non-alloy steel |
20% |
|
47. |
7216 |
Angles, shapes and sections of iron or non-alloy steel |
20% |
|
48. |
7217 |
Wire of iron or non-alloy steel |
20% |
| 48A. | 7219 | Flat-rolled products of stainless steel, of a width of 600 mm or more | 15% |
| 48B. | 7222 | Other bars and rods of stainless steel; angles, shapes and sections of stainless steel | 15% |
| 48C. | 7227 | Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel | 15% |
|
49. |
7303, 7304, 7305, 7306 |
Tubes and pipes, of iron or steel |
20% |
| 50 | 8545 11 00 | Electrodes of a kind used for furnaces | 20% |
4. In respect of all other goods which are not covered under column (2) of this Schedule, the rate of duty shall be ‘Nil’.
1 Substituted vide Section no. 136 Finance Act 2023 (w.e.f. 01.05.2023)
2. Inserted vide:- Notification No. 47/2023-Customs Dated 19/08/2023
3. Inserted vide:- Notification No. 49/2023-Customs Dated 25/08/2023
4. Inserted vide:- Notification No. 01/2024-Customs Dated 15/01/2024 (w.e.f. 18.01.2024)