The Second Schedule

* 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
6A.
1006 10
Rice in the husk (paddy or rough)
20%
6B.
1006 20
Husked (brown) rice
20%
7.
1006 30 20
Basmati rice
Rs. 12,000 per tonne
7A.
1006 30 90
Semi-milled or wholly-milled rice, whether
20%
or not polished or glazed(other than
Parboiled rice and Basmati rice)
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
* Substituted vide Finance Bill, 2011 w.e.f. 01.03.2011
** amended vide notfn. no. 28/22 dated 21.05.2022
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19.
2525, 6814
Mica including fabricated mica
40%
20.
2526 20 00
Steatite (Talc)
20%
21.
2601 11
Iron ore and concentrates, Non-agglomerated
50%**
22.
2601 12
Iron ore 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, 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) Other hessian 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%
forms
36.
7203
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%
(1)
(2)
(3)
(4)
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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
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%
clad, plated or coated
* 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%
**48A. 7219
Flat-rolled products of stainless steel, of a width of
15%
600 mm or more
**48B. 7222
Other bars and rods of stainless steel; angles, shapes
15%
and sections of stainless steel
**48C. 7227
Bars and rods, hot-rolled, in irregularly wound coils,
15%
of other alloy steel
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 ( as amended by 12/23)
Goods produced or manufactured in India when exported for display in the showrooms of the
(1)
(2)
(3)
(4)
** amended vide notfn. no. 28/22 dated 21.05.2022
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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.
Provided also that nothing contained in this notification shall apply after the 31st March, 2024.
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 -
(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.
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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, 29/22]
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
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
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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
Omitted
20C
2601 11
All Goods other than goods mentioned in S.no. 20A
30%
20D
2601 12
All Goods other than iron ore pellets
30%
21
Omitted
22.
Omitted
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%
(1)
(2)
(3)
(4)
* Substituted by Notifn. No. 27/2019-Customs, dt. 6.7.2019.
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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
*[38A.
41
Hides, skins and leathers, tanned and untanned, all sorts
40]
38B.
4101
Raw hides and skins of buffalo
30%
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
(1)
(2)
(3)
(4)
*Inserted by Notifn. No. 27/2019-Customs, dt. 6.7.2019.
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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
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
Flat-rolled products of iron or non-alloy steel,
Nil
of a width of 600mm or more, clad, plated or
coated
56A.
7212
Flat rolled products of iron or non-alloy steel,
Nil
clad, plated or coated
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
61A.
7219
Flat-rolled products of stainless steel, of a
Nil
width of 600 mm or more
61B.
7222
Other bars and rods of stainless steel;
Nil
angles, shapes and sections of stainless steel
61C.
7227
Bars and rods, hot-rolled, in irregularly
Nil
wound coils, of other alloy steel
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
Omitted
64
Omitted
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
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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%
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%
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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%
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.
Sl.No.
Name of Spice
Rate of cess
ad valorem
(1)
(2)
(3)
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[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]
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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;
IndiaCode