Export tariff schedule sets duties on specified goods and applies nil duty to goods outside the listed entries. The Second Schedule to the Customs Tariff Act, 1975 prescribes the export tariff for specified goods and states that chapter, heading, sub-heading and tariff item are to be read with the First Schedule and its interpretation rules. It provides that the symbol '%' denotes duty charged on the value of goods as defined in the Customs Act, 1962. The Schedule lists export duties for identified agricultural, mineral, textile and metal goods, while all other goods not covered by the listed entries attract nil duty.
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Provisions expressly mentioned in the judgment/order text.
Export tariff schedule sets duties on specified goods and applies nil duty to goods outside the listed entries.
The Second Schedule to the Customs Tariff Act, 1975 prescribes the export tariff for specified goods and states that chapter, heading, sub-heading and tariff item are to be read with the First Schedule and its interpretation rules. It provides that the symbol "%" denotes duty charged on the value of goods as defined in the Customs Act, 1962. The Schedule lists export duties for identified agricultural, mineral, textile and metal goods, while all other goods not covered by the listed entries attract nil duty.
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