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 | Rs.2200 per quintal |
| 2. | Black Pepper | Rs. 5 per kilogram |
| 3. | De-oiled groundnut oil cakes | Rs. 125 per tonne |
| 4. | De-oiled groundnut meal (solvent extracted variety) | Rs. 125 per tonne |
| 5. | Tobacco unmanufactured | 75 paise per kilogram or 20% whichever is lower |
| 6. | Sillimanite | 20% |
| 7. | Kyanite | Rs. 40 per tonne |
| 8. | Mica, including fabricated mica | 40% |
| 9. | Steatile (Talc) | 20% |
| 10. | Manganese ore | Rs. 20 per tonne |
| 11. | Iron ore, all sorts | 10% plus Rs. 50 per tonne |
| 12. | The
following chromite ore and concentrates, namely :-
(i) High grade fines and concentrates with Cr2O3 content 47% and above |
10% |
| (ii) Medium grade fines and concentrates with Cr2O3 content 35% and above but below 47% | 10% | |
| (iii) Lumpy ore with Cr2O3 content 35% and above but below 42% | 10% | |
| (iv) Low grade lumpy ore or fines or concentrates with Cr2O3 content below 35% and FeO content above 23% | 10% | |
| 13. | Mangenese Dioxide | 20% |
| 14. | Hides, skins and leathers, tanned and untanned, all sorts, but not including manufactures of leather | 60% (ref. notifn.132/2000-cus. and 133/2000-cus. for different rates on items in this heading) |
| 15. | Raw wool | 25% |
| 16. | Raw cotton | Rs. 2500 per tonne |
| 17. | Cotton waste, all sorts | 40% |
| 18. | Jute manufactures (including manufacturing of Bimplipatam Jute or of Mesta Fibre) when not in actual use as covering, receptacles or bindings, |
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