Customs Tariff 

The Second Schedule

General Explanatory Note : 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. Description of article

Rate of duty

(1) (2) (3)
1. Coffee Rs.2200 per quintal
2. Black Pepper Rs. 5 per kilogram
3. De-oiled groundnut oil cakes Rs. 125 per tonne
4. De-oiled groundnut meal (solvent extracted variety) Rs. 125 per tonne
5. Tobacco un manufactured 75 paise per kilogram or 20% whichever is lower
6. Sillimanite 20%
7. Kyanite Rs. 40 per tonne
8. Mica, including fabricated mica 40%
9. Steatile (Talc) 20%
10. Manganese ore Rs. 20 per tonne
11. Iron ore, all sorts 10% plus Rs. 50 per tonne
12. The following chromite ore and concentrates, namely :-

(i) High grade fines and concentrates with Cr2O3 content 47% and above

 

10%
   

(ii) Medium grade fines and concentrates with Cr2O3 content 35% and above but below 47% 10%
  (iii) Lumpy ore with Cr2O3 content 35% and above but below 42% 10%
  (iv) Low grade lumpy ore or fines or concentrates with Cr2O3 content below 35% and FeO content above 23% 10%
13. Manganese Dioxide 20%
14. 1 Hides, skins and leathers, tanned and untanned, all sorts, but not including manufactures of leather 2[60%]
15. Raw wool 25%
16. 3 Raw cotton Rs. 2500 per tonne
17. Cotton waste, all sorts 40%
18. Jute manufactures (including manufactures of Bimlipatam Jute or of Mesta fibre) when not in actual use as covering, receptacles or bindings, for other goods-

(1) Not else where specified

 

 

Rs. 150 per tonne

  (2) Hessian cloth & Bags-

(i) Carpet Backing

 

Rs. 700 per tonne

  4(ii) Other hessian cloth (including narrow Backing Cloth) & Bags Rs. 1000 per tonne 
  (3) Jute canvas, jute webbings, jute tarpaulin cloth & manufactures thereof Rs. 200 per tonne
  (4) Sacking (cloth, bags, twist, yarn, rope and twine) Rs. 150 per tonne
19. Coir Yarn 15%
20. 5Groundnut-

(i) Groundnut kernel

 

Rs. 1500 per tonne

  (ii) Ground nut in shell Rs. 1125 per tonne
21. 6Animal feed Rs. 125 per tonne
22. 7 Cardamom Rs. 50 per Kg.
23. 8 Tea Rs. 5 per Kg.
24. 9 Barytes Rs. 50 per tonne
25. 10 Turmeric -

(i) in powder form

 

Rs. 1500 per tonne

  (ii) in any other form Rs. 2000 per tonne
1126. Granite (including black granite), prophyry & basalt, all sorts 15%

1 Notifiacation No. 397-Cus., dated 2-8-1976

2 Substituted for the figures & words"60%" by M.F.(D.R.) Notification No. 132/200 -Cus., dated 17-10-2000

3 Notification No. 11-Cus., dated 9-1-1979

4 Notification No 15 -Cus., dated 18-2-1980

5 Notification No 230 -Cus., dated 20-10-1981

6 Notification No 400 - Cus., dated 2-8-1976

7 Notification No 9 -Cus., dated 12-1-1977

8 Notification No 48 - Cus., dated 9-4-1977

9 Notification No 171 -Cus., dated 2-9-1978

10 Notification No 16 - Cus., dated 20-1-1979 & Notification No. 33 - Cus., dated 14-02-1979

11 Inserted by Second Schedule to Finance Act, 1992.

Cess on Export
Exemptions