CUS NTF NO. 27/2011 DATE 01/03/2011
- Document type
- Notification
- Reference no.
- M
- Dated
- Category
- Tariff
Notification regarding exempts the goods when exported out of India, from so much of the duty of customs leviable thereon under the said Second Schedule
CUS NTF NO. 27/2011 DATE 01/03/2011
Notification regarding exempts the goods when exported out of India, from so much of the duty of customs leviable thereon under the said Second Schedule
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
(In the table Sr.Nos. 20A, 24A & 24B has been substituted & 24BA inserted vide CUS NTF NO. 15/2016 DATE 01/03/2016)
(In the table Sr.Nos. 9A, 24, 43 has been inserted & Sr.No. 12 has been substitutedCUS NTF NO. 15/2013 DATE 01/03/2013)
(In the table Sr.No. 21 & 22 has been Omitted vide CUS NTF NO. 129/2011 DATE 30/12/2011)
(In the table Sr.Nos 4, 8 & 9 has been substituted CUS NTF NO. 117/2011 DATE 29/12/2011)
| S. No. | Chapter or heading or sub-heading or tariff item | Description of goods | Rate of Duty |
| (1) | (2) | (3) | (4) |
| 1. | 0901 | Coffee | Nil |
| 2. | 0902 | Tea | Nil |
| 3. | 090411 | Black pepper | Nil |
| 4. | 0908 31, 0908 32 [OLD090830] | Cardamom | Nil |
| 5. | 091030 | Turmeric, in powder form | Nil |
| 6. | 091030 | Turmeric, in any other form | Nil |
| 7. | 10063020 | Basmati rice | Nil |
| 8. | 1202 30, 120241 [OLD120210] | Groundnut in shell | Nil |
| 9. | 1202 42 [OLD120220] | Ground nut kernel | Nil |
| 9A | 1701 | 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 |
Nil [OLD10%] |
| 13. | 2309 | Animal feed | Nil |
| 14. | 2401 | Tobacco unmanufactured | Nil |
| 15. | 250850 | Sillimanite | Nil |
| 16. | 250850 | Kyanite | Nil |
| 17. | 251110 | Barytes | Nil |
| 18. | 2516 | Granite (including black granite) porphyry and basalt, all sorts | Nil |
| 19. | 2525, 6814 | Mica including fabricated mica | Nil |
| 20. | 25262000 | Steatite (talc) | Nil |
| 20A | 26011121, 26011122, 26011141, 26011142 | All goods | Nil |
| [old- 20A | 2601 11 41, 2601 11 42 | All goods |
10%] |
| (Sr.No.20A has been inserted vide CUS NTF NO. 30/2015 DATE 30/04/2015 | |||
| 20B | 2601 11, 2601 12 |
All 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 the first day of April, 2018. |
10% |
| (Sr.No.20B has been inserted vide CUS NTF NO. 50/2015 DATE 16/10/2015) | |||
| [Omitted21. | 260111 | Iron ore and concentrates (Non -Agglomerated )] | 20% |
| [Omitted22. | 260112 | Iron ore and concentrates, (Agglomerated) other than iron ore pellets] | 20% |
| 23 | 26011210 | Iron ore pellets |
Nil [OLD5%[OLD Nil] |
|
[In the Table, Sr.No.23 Column (4), has been subsituted vide CUS NTF NO. 01/2016 DATE 04/01/2016 ] [In the Table, Sr.No.23 Column (4), has been subsituted vide CUS NTF NO.03/2014 DATE 27/01/2014 ] |
|||
| 24. | 2602 | Manganese ore | Nil |
| 24A | 2606 00 10 | Bauxite (natural), not calcined | 15% [old-20%[old-10% |
| 24B | 2606 00 20 | Bauxite (natural), calcined | 15% [old-20%[old-10% |
| [In the Table, Sr.No.24A & 24B Column (4), has been subsituted vide CUS NTF NO. 15/2014 DATE 11/07/2014] | |||
| 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) | 2.5% [old-5%] |
| [In the Table, Sr.No.24D Column (4), has been subsituted vide CUS NTF NO. 08/2015 DATE 01/03/2015 ] | |||
| 25. | 28201000 | Manganese dioxide | Nil |
| 26. | 41 | E.I. tanned leather | 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 |
15% |
| (ii) Hydraulic/ packing/ belting/ washer leathers | 15% | ||
| (iii) Industrial harness leather | 25% | ||
| 34. | 41 | Picking band leathers | 15% |
| 35. | 41 | Strap/ combing leathers | 15% |
| 36. | 41 | Miscellaneous leathers, namely:- | |
| (i) Book binding leathers | Nil | ||
| (ii) Skiver leathers | Nil | ||
| (iii) Transistor case/ camera case leathers | 25% | ||
| 37. | 41 | Fur of domestic animals, excluding lamb fur skin | Nil |
| 38. | 41 | Shoe upper leathers, namely:- | |
| (i) Bunwar leather | Nil | ||
| (ii) Kattai/ slipper/ sandal leather | Nil | ||
| (iii) Chrome tanned sole leather | Nil | ||
| 39. | 4301 | Raw fur lamb skins | 10% |
| 40. | 5101 | Raw wool | Nil |
| 41. | 5201 | Raw cotton | Nil |
| 42. | 5202 | Cotton waste, all sorts | Nil |
| 43. | 5308 | Coir yarn | Nil |
| 44. | Any Chapter | Jute manufacturers (including manufactures of Bimplipatam jute or of mesta fibre) Not elsewhere specified when not in actual use 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 spiegeleisen in pigs, blocks or other primary forms | 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 minimum purity by weight of 99.94%. in lumps, 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, spiegeleisen, 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 | Nil |
| 55. | 7209 | Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated | Nil |
| 56. | 721030, 721230 | 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 | 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 | 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 |
| 62. | 7303, 7304, 7305,7306 | Tubes and pipes, of iron or steel | 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. 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).
[In the Explation word has been substituted vide CUS NTF NO. 10/2012 DATE 17/03/2012]
[F. No. 334/3/2011 - TRU]
(Sanjeev Kumar Singh)
Under Secretary to the Government of India