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), 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 Heading No. 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:
| S. No. | Heading No. | Description of goods | Rate of duty |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | 27. | Pig iron and spiegeleisen in pigs, blocks or other primary forms | 15% |
| 2. | 28. | 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 | 15% |
| 3. | 29. | Ferrous waste and scrap, remelting scrap ingots of iron or steel | 15% |
| 4. | 30. | Granules and powders, of pig iron, spiegeleisen, iron or steel | 15% |
| 5. | 31. | Iron and non-alloy steel in ingots or other primary forms | 15% |
| 6. | 32. | Semi-finished products of iron or non-alloy steel | 15% |
| 7. | 33. | Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated | 15% |
| 8. | 34. | Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated | 10% |
| 9. | 35. | Flat rolled products of iron or non-alloy steel, plated or coated with zinc | 5% |
| 10. | 36. | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel | 10% |
| 11. | 37. | 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 | 10% |
| 12. | 38. | Other bars and rods of iron or non-alloy steel | 10% |
| 13. | 39. | Angles, shapes and sections of iron or non-alloy steel | 10% |
| 14. | 40. | Wire of iron or non-alloy steel | 10% |
| 15. | 41. | Tubes and pipes, of iron or steel | 10% |
| 16. | 42. | Basmati rice | Rs.8000 per tonne |
(S. Bajaj)
Under Secretary to the Government of India
ieport.com - India's Premier portal on Customs matters