888

* 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.

Sl. Chapter/Heading/ Description of article Rate of duty

No. Sub-heading/
Tariff Item
(1) (2) (3) (4)
1. 0901 Coffee Rs. 2,200 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. 1,500 per tonne
6. 0910 30 Turmeric, in other than powder form Rs. 2,000 per tonne
7. 1006 30 20 Basmati rice Rs. 12,000 per tonne
8. 1202 10 Groundnut in shell Rs. 1,125 per tonne
9. 1202 20 Groundnut kernel Rs. 1,500 per tonne
9A. 1701 Raw sugar, white or refined sugar 20%
10. 2305 De-oiled ground nut oil cakes Rs. 125 per tonne
11. 2305 De-oiled ground nut meal (solvent extracted variety) Rs. 125 per tonne
12. 2306 De-oiled rice bran oil cake Rs. 15%
13. 2309 Animal feed Rs. 125 per tonne
14. 2401 Tobacco unmanufactured 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) porphyry and basalt, 15%
all sorts
19. 2525, 6814 Mica including fabricated mica 40%
20. 2526 20 00 Steatite (Talc) 20%
21. 2601 11 Iron ore and concentrates, Non-agglomerated 30%
22. 2601 12 Iron ore and concentrates, Agglomerated 30%
23. 2602 Manganese ore Rs. 20 per tonne

* Substituted vide Finance Bill, 2011 w.e.f. 01.03.2011

 889

(1) (2) (3) (4)

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, unprocessed 30%
24B. 2614 00 20 Ilmenite, upgraded (beneficiated ilmenite 30%
including ilmenite ground)
25. 2820 10 00 Manganese dioxide 20%
26. 41, 43 Hides, skins and leathers, tanned and untanned, 60%
all sorts but not including manufactures of leather
27. 5101 Raw wool 25%
28. 5201 Raw cotton Rs. 10,000 per tonne
29. 5202 Cotton waste, all sorts 40%
30. 5308 Coir yarn 15%
31. Any Chapter Jute manufactures (including manufactures of Rs. 150 per tonne
Bimplipatam jute or of mesta fibre) when not in
actual use as covering, receptacles or binding for
other goods not elsewhere specified
32. 5310, 6305 Hessian cloth and bags-
(i) Carpet backing: Rs. 700 per tonne
(ii) Otherhessian cloth (including narrow backing Rs. 1,000 per tonne
cloth) and bags,
when not in actual use as covering, receptacles or
binding for other goods
33. 5310 Jute canvas, jute webbing, jute tarpaulin cloth and Rs. 200 per tonne
manufactures thereof when not in actual use as
covering, receptacles or binding for other goods
34. 5310 Sacking (cloth, bags, twist, yarn, rope and twine) Rs. 150 per tonne
when not in actual use as covering, receptacles or
binding for other goods
35. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary 20%
36. 7203 forms Ferrous products obtained by direct reduction of 20%
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 form
37. 7204 Ferrous waste and scrap, remelting scrap ingots of iron 20%
or steel
38. 7205 Granules and powders, of pig iron, spiegeleisen, 20%
iron or steel
39. 7206 Iron and non-alloy steel in ingots or other 20%
primary forms
40. 7207 Semi-finished products of iron or non-alloy steel 20%
41. 7208 Flat rolled products of iron or non-alloy steel, 20%
hot rolled, not clad, plated or coated
 890

(1) (2) (3) (4)

42. 7209 Flat rolled products of iron or non-alloy steel, 20%
cold rolled (cold-reduced), not clad, plated or
coated
*43. 7210, 7212 Flat rolled products of iron or non-alloy steel, 20%
plated or coated with zinc
* Substituted (w.e.f. 1.3.2011) by s. 87(a), of the Finance Act, 2013.
44. 7213 Bars and rods, hot-rolled, in irregularly wound coils, 20%
of iron or non-alloy steel
45. 7214 Other bars and rods of iron or non-alloy steel, not further 20%
worked than forged, hot-rolled, hot-drawn or hot-
extruded, but including those twisted after rolling
46. 7215 Other bars and rods of iron or non-alloy steel 20%
47. 7216 Angles, shapes and sections of iron or non-alloy 20%
steel
48. 7217 Wire of iron or non-alloy steel 20%
49. 7303, 7304 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’.
EXEMPTIONS
Notfn. 132/00
Export duty leviable on heading No. 14 amended as 60%.

GENERAL: 4-Cus.,8.1.62:The following goods are exempt from the payment of the export duty leviable
thereon -
Goods imported but not allowed clearance on the ground of non-fulfilment of the requirements of
Import Trade Control Regulations, confiscated by an order under section 182 of the Sea Customs Act, 1878
and allowed to be exported in lieu of confiscation, on payment of fine or otherwise.

GENERAL: 16-Cus., 23.1.65

Goods produced or manufactured in India when exported for display in the showrooms of the
Government of India in foreign countries or in the exhibitions or fairs held in foreign countries are exempt
from the whole of the duty of customs leviable thereon.

Provided that such goods are not sold or otherwise disposed of abroad:

Provided further that, in the case of goods exported for display in the exhibitions or fairs held in
foreign countries, it is certified by a duly authorised officer of the Ministry of Commerce that the Government
of India have agreed to participate in such exhibitions or fairs.

GENERAL: 325-Cus., 2.8.76 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 -
 891

(i) Every consignment of samples or gifts of mica, and of skins of reptiles and wild
animals, the value of which does not exceed forty rupees; and
(ii) All goods (other than mica and skins of reptiles and wild animals), the value of which does
not exceed three hundred rupees:

when exported by post, from the whole of the duty of customs leviable thereon under the Second
Schedule to the Customs Tariff Act, 1975 (51 of 1975).

GENERAL: 326-Cus., 2.8.76 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 -
Gifts or free samples:

(i) of all goods (other than block mica, skins of reptiles and wild animals); and
(ii) of block mica and of skins of reptiles and wild animals the value of which does not exceed
fifty rupees.

when exported by air out of India, from the whole of the duty of customs leviable thereon under the
Second Schedule to the Customs Tariff Act, 1975 (51 of 1975).

59/2010-Cus., dt. 10.5.10 In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts Raw cotton falling under Heading No. 16 of the Second Schedule to the
Customs Tariff Act, 1975 (51 of 1975), when exported out of India, from so much of the duty of customs
leviable thereon which is specified in the said Second Schedule as is in excess of the amount calculated at the
rate of Rs 2500 per tone.

88/2010-Cus., dt, 1.9.10 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest
so to do, hereby exempts imported raw hides and skins and semi-processed leathers falling under Heading No.
14 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), when exported out of India from
a bonded warehouse where it has been kept after importation, from the whole of duty of customs leviable
thereon which is specified in the said Second Schedule.

GENERAL: Notifn. No. 27/11-Cus., 1.3.2011 as amended by 117/11, 10/12, 15/13, 3/14, 15/14,
8/15, 30/15, 50/15, 1/16, 15/16, 35/16, 37/16, 41/16, 43/16, 3/17, 23/18, 30/18, 51/18, 27/19]

In exercise of the powers conferred by sub-section (1) of section 25 of the CustomsAct, 1962 (52 of
1962) and in supersession of notifications of the Government of India in theMinistry of Finance (Department
of Revenue) issued vide notification No.100/89-Customs, dated the1st March,1989[ G.S.R 315 (E), dated the
1st March,1989], No. 135/1994-Customs, dated the 24thJune,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.R359 (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 suchsupersession, the Central Government, on being satisfied that it is necessary in the public
 892

interest so todo, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling
underChapter 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 exportedout of India,
from so much of the duty of customs leviable thereon under the said Second Schedule asis in excess of the
amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:

S. Chapter or heading Description of goods No.Rate of duty

sub-heading or
tariff item
(1) (2) (3) (4)
1. 0901 Coffee Nil
2. 0902 Tea Nil
3. 0904 11 Black pepper Nil
4. 0908 31, 0908 32 Cardamom Nil
5. 0910 30 Turmeric, in powder form Nil
6. 0910 30 Turmeric, in any other form Nil
7. 1006 30 20 Basmati rice Nil
8. 1202 30, 1202 41 Groundnut in shell Nil
9. 1202 42 Ground nut kernel Nil
9A Omitted
10. 2305 De-oiled ground nut oil cakes Nil
11. 2305 De-oiled ground nut meal Nil
(solvent extracted variety) Nil
12. 2306 De-oiled Rice bran oil cake Nil
13. 2309 Animal feed Nil
14. 2401 Tobacco unmanufactured Nil
15. 2508 50 Sillimanite Nil
16. 2508 50 Kyanite Nil
17. 2511 10 Barytes Nil
18. 2516 Granite (including black granite) porphyry and Nil
basalt, all sorts
19. 2525, 6814 Mica including fabricated mica Nil
20. 2526 20 00 Steatite (talc) Nil
20A. 2601 11 21, All goods Nil
2601 11 22
2601 11 41,
2601 11 42
20B 2601 11, All goods, of National Mineral Development Corporation 10%
2601 12 (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
 893

(1) (2) (3) (4)

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 31st day of March, 2021.
21 2601 11 Iron ore and concentrates (Non -Agglomerated ) 20%
22. 2601 12 Iron ore and concentrates, (Agglomerated) other 20%
than iron ore pellets
23 2601 12 10 Iron ore pellets Nil
24. 2602 Manganese ore Nil
24A 2606 00 10 Bauxite (natural), not calcined 15%
24B 260600 20 Bauxite (natural), calcined 15%
24BA Omitted
24C 2614 00 10 Ilmenite, unprocessed 10%
24D 2614 00 20 Ilmenite, upgraded (beneficiated ilmenite 2.5%
including ilmenite ground)
24E. 2606 00 90 Other aluminium ores including laterite 15%
24F. 2606 00 90 All goods, other than goods mentioned at serial Nil
number 24E
25. 2820 10 00 Manganese dioxide Nil
26. 41 E.I. tanned leather *[Nil]
27. 41 Snake skin 10%
28. 41 Finished leather of goat, sheep and bovine Nil
animals and of their young ones
29. 41 Clothing leather fur suede/ hair, hair-on suede/ Nil
shearing suede leathers (as per ISI norms 8170)
30 41 Fur leathers Nil
31. 41 Cuttings and fleshing of hides and skins used Nil
as raw materials for manufacturing animal glue
gelatin
32. 41 Luggage leather- case hide or side/suit 25%
case/ hand bag luggage/ cash bag leather
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

* Substituted by Notifn. No. 27/2019-Customs, dt. 6.7.2019.

 894

(1) (2) (3) (4)

(iii) Chrome tanned sole leather Nil
*[38A. 41 Hides, skins and leathers, tanned and untanned, all sorts 40]
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 Nil
Bimplipatam jute or of mesta fibre) Not elsewhere
specified when not in actual use as covering,
receptacles or binding for other goods
45. 5310, 6305 Hessian cloth and bags- Nil
(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

46. 5310 Jute canvas, jute webbings, jute tarpaulin Nil

cloth and manufactures thereof when not in
actual use as covering, receptacles or
binding for other goods

47. 5310 Sacking (cloth, bags, twist, yarn, rope, Nil

and twine) when not in actual use as covering,
receptacles or
binding for other goods
48. 7201 Pig iron and spiegeleisen in pigs, blocks or Nil
other primary forms
49. 7203 Ferrous products obtained by direct reduction Nil
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

50. 7204 Ferrous waste and scrap, remelting scrap ingots 15%
of iron or steel
51. 7205 Granules and powders, of pig iron, spiegeleisen, Nil
iron or steel
52. 7206 Iron and non-alloy steel in ingots or other Nil
primary forms

53. 7207 Semi-finished products of iron or non-alloy Nil

54. 7208 steel Flat rolled products of iron or non-alloy Nil
steel, hot

*Inserted by Notifn. No. 27/2019-Customs, dt. 6.7.2019.

 895

rolled, not clad, plated or coated

55. 7209 Flat rolled products of iron or non-alloy steel, Nil
cold rolled (cold-reduced), not clad, plated
or coated
56. *[7210, 7212} Flat rolled products of iron or non-alloy steel, Nil
plated or coated with zinc
* Substituted (w.e.f. 1.3.2011) by s. 85, read with Second Schedule to the Finance Act, 2013.
57. 7213 Bars and rods, hot-rolled, in irregularly wound Nil
coils, of iron or non-alloy steel
58. 7214 Other bars and rods of iron or non-alloy steel, not Nil
further worked than forged, hot-rolled, hot-drawn
or hot-extruded, but including those twisted aft rolling
59. 7215 Other bars and rods of iron or non-alloy steel Nil
60. 7216 Angles, shapes and sections of iron or non-alloy Nil
steel
61. 7217 Wire of iron or non-alloy steel Nil
62. 7303, 7304, 7305, Tubes and pipes, of iron or steel Nil
7306
62A. 8545 11 00 Electrodes of a kind used for furnaces Nil
63 1701 Sugar exported against a valid Advance Authorization Nil
issued by the Regional Authority that is to say the
Director General of Foreign Trade appointed under
section6 of the Foreign Trade (Development and
Regulation) Act, 1992 (22 of 1992) or an officer
authorized by him to grant an authorization under the
said Act subject to the conditions that:
(a) Exports are effected in proportion to the import
of raw sugar against the said Advance Authorization;
(b) Advance Authorization holder has not got the said
Authorization invalidated;
(c) Advance Authorization holder has not procured
raw sugar from the domestic market;
(d) At the time of clearance of export consignment at
port, the exporter submits a copy of the bill of entry as
documentary proof of import of raw sugar under the
said Advance Authorization to the jurisdictional
proper officer of customs.
64 1701 Organic sugar upto 10,000 MT in a year beginning with Nil
October and ending with September subject to the
following conditions:
(i) The export of organic sugar is done in terms of the
Public Notice No.73 (RE-2013)/2009-2014 dated 18th
November, 2014 and No.10/2015-2020 dated 5th May,
2015 of the DGFT; and
(ii) The exporter produces a Registration-cum-Allocation
Certificate (RCAC) issued by the Agricultural and
Processed Food Products Export Development Authority
 896

(APEDA) certifying the quantity of export of organic

sugar eligible to be exported by claiming exemption from
export duty:
Provided that for the period ending with 30th September
2016, the exemption shall be restricted to 2500 MT.
65. 1701 Raw sugar, white or refined sugar 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, as
amended from time to time issued, under the provisions of the Foreign Trade (Development and Regulation)
Act, 1992(22 of 1992).
[Notfn. No.116/2008-Cus., dt. 31.10.2008 as amended by 121/08.]
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of
1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
exempts iron ore fines falling under Heading No. 11 of the Second Schedule to the Customs Tariff Act, 1975
(51 of 1975), when exported out of India, from so much of the duty of customs leviable thereon which is specified
in the said Second Schedule, as is in excess of the amount calculated at the rate of 8% ad valorem.

APPENDIX - I

CESS

CESSES LEVIABLE ON CERTAIN ARTICLES ON EXPORT UNDER VARIOUS

ENACTMENTS OF THE GOVERNMENT AND EXEMPTION NOTIFICATIONS THERETO.

CESS ON SPICES

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.

‘TABLE’
(S.O. 975(E), dated 6.11.1987 as amended by S.O. 1051(E) dated 8.12.1998)

Sl.No. Name of Spice Rate of cess

ad valorem
(1) (2) (3)
1. Cardamom 0.5%
2. Pepper 0.5%
3. Chilly 0.5%
4. Ginger 0.5%
5. Turmeric 0.5%
 897

Sl.No. Name of Spice Rate of cess

ad valorem
(1) (2) (3)
6. Coriander 0.5%
7. Cumin 0.5%
8. Fennel 0.5%
9. Fenugreek 0.5%
10. Celery 0.5%
11. Aniseed 0.5%
12. Bishopsweed 0.5%
13. Caraway 0.5%
14. Dill 0.5%
15. Cinnamom 0.5%
16. Cassia 0.5%
17. Garlic 0.5%
18. Curry Leaf 0.5%
19. Kokam 0.5%
20. Mint 0.5%
21. Mustard 0.5%
22. Parsley 0.5%
23. Pomegranate seed 0.5%
24. Saffron 0.5%
25. Vanilla 0.5%
26. Tejpat 0.5%
27. Pepper long 0.5%
28. Star Anise 0.5%
29. Sweet flag 0.5%
30. Greater Galanga 0.5%
31. Horse-raddish 0.5%
32. Caper 0.5%
33. Clove 0.5%
34. Asafoetida 0.5%
35. Cambodge 0.5%
36. Hyssop 0.5%
37. Juniper berry 0.5%
38. Bay leaf 0.5%
39. Lovage 0.5%
40. Marjoram 0.5%
41. Nugmeg 0.5%
42. Mace 0.5%
43. Basil 0.5%
44. Poppy See 0.5%
45. All-Spice 0.5%
46. Rosemery 0.5%
47. Sage 0.5%
48. Savory 0.5%
 898

49. Thyme 0.5%

50. Oregano 0.5%
51. Terragon 0.5%
52. Tamarind 0.5%

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]

 899

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;
2. The Calcutta Improvement Act 1911;
3. The Produce Cess Act 1966;
4. The Coffee Act 1942;
5. The Mica Mines Labour Welfare Act 1946;
6. The Coir Industries Act 1953;
7. The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess
Act 1976;
8. The Spices Act 1986;
9. The Marine Products Export Development Authority Act 1972;
10. The Tobacco Cess Act 1975;