2nd SCHEDULE - THE SECOND SCHEDULE— EXPORT TARIFF - Customs Tariff Act, 1975

1 [THE SECOND SCHEDULE- EXPORT TARIFF Notes : 1. In this Schedule, Chapter , heading , sub-heading and tariff item mean a Chapter, heading, sub-heading and tariff item respectively of the First Schedule to the Customs Tariff Act. 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. 8 [4. In respect of all other goods which are not covered under column (2) of this Schedule, the rate of duty shall be Nil .] SI. No. Chapter/heading/ sub-heading/tariff Item Description of goods Rate of duty (1) (2) (3) (4) 18 [ 1. 0703 10 Onions 50% ] 17 [ 1A ]. 0901 Coffee ₹ 2,200 per quintal 2. 0902 Tea ₹ 5 per kilogram 3. 0904 11 Black pepper ₹ 5 per kilogram 4. 0908 30 Cardamom ₹ 50 per kilogram 5. 0910 30 Turmeric, in powder form ₹ 1,500 per tonne 6. 091030 Turmeric, in other than powder form ₹ 2,000 per tonne 14 [ 6A. 1006 10 Rice in the husk (paddy or rough) 20% 6B 1006 20 Husked (brown) rice 20% ] 19 [ 6C. 1006 30 10 Rice, parboiled 20% ] 7. 10063020 Basmati rice ₹ 12,000 per tonne 15 [ 7A. 1006 30 90 Semi-milled or wholly-milled rice, whether or not polished or glazed (other than Parboiled rice and Basmati rice) 20% ] 16 [ 8. 1202 41 Groundnut in shell Rs. 1,125 per tonne 9. 1202 42 Groundnut kernel Rs. 1,500 per tonne ] 3 [9A 1701 Raw Sugar, white or refined sugar 20%] 20 [ 9B. 1703 Molasses resulting from the extraction or refining of sugar 50% ] 10. 2305 De-oiled ground nut oil cakes ₹ 125 per tonne 11. 2305 De-oiled ground nut meal (solvent extracted variety) ₹ 125 per tonne 12. 2306 De-oiled rice bran oil cake 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. 250850 Kyanite Rs.40 per tonne 17. 2511 10 Barytes Rs.50 per tonne 18. 2516 Granite (including black granite) porphyry and basalt, all sorts 15% 19. 2525, 6814 Mica including fabricated mica 40% 20. 2526 20 00 Steatite (Talc) 20% 21. 2601 11 Iron ore and concentrates, Non-agglomerated 10 [ 50% ] 22. 2601 12 Iron ore and concentrates, Agglomerated 11 [ 50% ] 23. 2602 Manganese ore Rs.20 per tonne 4 [23A 2606 00 10 Bauxite (natural), not calcined 30% 23B 2606 00 20 Bauxite (natural), calcined 30%] 7 [23C 2606 00 90 Other aluminium ores and concentrates 30%] 24. 2610 Chromium ores and concentrates, all sorts 2 [30%] 5 [24A 2614 00 10 Ilmenite, unprocessed 30% 24B 2614 00 20 Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) 30%] 25. 2820 10 00 Manganese dioxide 20% 26. 41,43 Hides, skins and leathers, tanned and untanned, all sorts but not including manufactures of leather 60% 27. 5101 Raw wool 25% 28. 5201 Raw cotton Rs.10000 per tonne 29. 5202 Cotton waste, all sorts 40% 30. 5308 Coir yarn 15% 31. Any chapter Jute manufactures (including manufactures of Bimplipatam jute or of mesta fibre) when not in actual use as covering, receptacles or binding for other goods not elsewhere specified Rs.150 per tonne 32. 5310, 6305 Hessian cloth and bags- (i) Carpet backing; (ii) Other hessian cloth (including narrow backing cloth) and bags, when not in actual use as covering, receptacles or binding for other goods Rs.700 per tonne Rs.1000 per tonne 33. 5310 Jute canvas, jute webbings, jute tarpaulin cloth and manufactures thereof when not in actual use as covering, receptacles or binding for other goods ₹ 200 per tonne 34. 5310 Sacking (cloth, bags, twist, yarn, rope and twine) when not in actual use as covering, receptacles or binding for other goods ₹ 150 per tonne 35. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 20% 36. 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 20% 37. 7204 Ferrous waste and scrap, remelting scrap ingots of iron or steel 20% 38. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 20% 39. 7206 Iron and non-alloy steel in ingots or other primary forms 20% 40. 7207 Semi-finished products of iron or non-alloy steel 20% 41. 7208 Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated 20% 42. 7209 Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated 20% 43. 6 [7210, 7212] 12 [ Flat rolled products of iron or non-alloy steel, clad, plated or coated ] 20% 44. 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 20% 45. 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 20% 46. 7215 Other bars and rods of iron or non-alloy steel 20% 47. 7216 Angles, shapes and sections of iron or non-alloy steel 20% 48. 7217 Wire of iron or non-alloy steel 20% 13 [ 48A. 7219 Flat-rolled products of stainless steel, of a width of 600 mm or more 15% 48B. 7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel 15% 48C. 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 15% ] 49. 7303, 7304, 7305, 7306 Tubes and pipes, of iron or steel 20% . 9 [50. 8545 11 00 Electrodes of a kind used for furnaces 20%] *********** Notes: Substituted vide Finance Act, 2011 w.e.f. 1.3.2011, before it was read as, 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 ₹ 2200 per quintal. 2 Black Pepper ₹ 5 per kilogram. 3 De-oiled groundnut oil cakes ₹ 125 per tonne. 4 De-oiled groundnut meal (solvent extracted variety) ₹ 125 per tonne. 5 Tobacco unmanufactured 75 paise per kilogram or 20% whichever is lower. 6 Sillimanite 20% 7 Kyanite ₹ 40 per tonne. 8 Mica, including fabricated mica 40% 9 Steatite (Talc) 20% 10 Manganese ore ₹ 20 per tonne. 11 Iron orea,and concentrates, all sorts 3 20% 12 Chromium ores and concentrates, all sorts 1 Rs.3000 per tonne. 13 Manganese dioxide 20% 14 Hides, skins and leathers, tanned and untanned, all sorts, but not including manufactures of leathers 60% 15 Raw wool 25% 16 Raw cotton 4 [Rs. 10000 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 binding for other goods - (1) Not elsewhere specified ₹ 150 per tonne (2) Hessian cloth and bags- (i) Carpet backing ₹ 700 per tonne. (ii) Other hessian cloth (including narrow backing cloth) and bags. ₹ 1000 per tonne. (3) Jute canvas, jute webbings, jute tarpaulin cloth and manufactures thereof. ₹ 200 per tonne. (4) Sacking (cloth, bags, twist, yarn, rope and twine) ₹ 150 per tonne. 19 Coir yarn 15% 20 Groundnut:- (i) Groundnut kernel ₹ 1500 per tonne. (ii) Groundnut in shell ₹ 1125 per tonne. 21 Animal feed ₹ 125 per tonne. 22 Cardamom ₹ 50 per kilogram 23 Tea ₹ 5 per kilogram 24 Barytes ₹ 50 per tonne 25 Turmeric (i) In powder form ₹ 1500 per tonne. (ii) In any other form ₹ 2000 per tonne. 26 Granite (including black granite), porphyry and basalt, all sorts 15% 2 [27 Pig iron and spiegeleisen in pigs, blocks or other primary forms 20% 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 20% 29 Ferrous waste and scrap, remelting scrap ingots of iron or steel 20% 30 Granules and powders, of pig iron, spiegeleisen, iron or steel 20% 31 Iron and non-alloy steel in ingots or other primary forms 20% 32 Semi-finished products of iron or non-alloy steel 20% 33 Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated 20% 34 Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced) not clad, plated or coated 20% 35 Flat rolled products of iron or non-alloy steel, plated or coated with zinc 20% 36 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 20% 37 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or or hot-extruded, but including those twisted after rolling 20% 38 Other bars and rods of iron or non-alloy steel 20% 39 Angles, shapes and sections of iron or non-alloy-steel 20% 40 Wire of iron or non-alloy steel 20% 41 Tubes and pipes, of iron or steel 20% 42 Basmati rice ₹ 12000 per tonne] --------------------------------------- Notes : 1. For the entry in column 3 the entry Rs. 3000 per tonne has been substituted for ₹ 2000 per tonne vide Finance Act, 2008 w.e.f. 10.5.2008 2. Has been inserted vide Finance Act, 2008 w.e.f. 10.5.2008 3. For the entry in column 3 the entry 20% has been substituted for Rs. 300 per tonne 4. Substituted vide Finance Act, 2010, before it was read as, ₹ 2500 per tonne 2. Substituted vide Finance Act, 2012, before it was read as , Rs.3000 per tonne 3. Inserted vide Finance Bill 2013 4. Inserted vide Finance Bill 2013 5. Inserted vide Finance Bill 2013 6. Substituted in Sl. No.43 vide Finance Act 2013 before it was read as, 7210 7. Inserted vide Schedule 4 of Finance Act, 2017 8. Inserted vide THE FINANCE ACT, 2018 9. Inserted vide THE FINANCE ACT, 2018 10. Substituted vide NOTIFICATION NO. 28/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, 30% 11. Substituted vide NOTIFICATION NO. 28/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, 30% 12. Substituted vide NOTIFICATION NO. 28/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, Flat rolled products of iron or non-alloy steel, plated or coated with zinc 13. Inserted vide NOTIFICATION NO. 28/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 14. Inserted vide Notification No. 49/2022-Customs dated 08-09-2022 w.e.f. 09-09-2022 15. Inserted vide Notification No. 49/2022-Customs dated 08-09-2022 w.e.f. 09-09-2022 16. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-05-2023 before it was read as, 8. 1202 10 Groundnut in shell ₹ 1,125 pertonne 9. 1202 20 Ground nut kernel ₹ 1,500 per tonne 17. Re-Numbered vide NOTIFICATION NO. 47/2023-Customs dated 19-08-2023 before it was read as, 1 18. Inserted vide NOTIFICATION NO. 47/2023-Customs dated 19-08-2023 19. Inserted vide NOTIFICATION NO. 49/2023-Customs dated 25-08-2023 20. Inserted vide NOTIFICATION NO. 01/2024-Customs dated 15-01-2024 w.e.f. 18-01-2024