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The Central Government amended Notification No. 27/2011-Customs to modify classifications of tanned leather products and introduce new provisions for crust leather. The amendment redefines entries for tanned hides and skins of bovine/equine animals, sheep/lambs, and other animals, specifically excluding E.I. tanned leather from each category. A new entry 25J was inserted establishing nil export duty on crust leather (hides and skins) under tariff items 4104 41 00, 4104 49 00, 4105 30 00, 4106 22 00, 4106 32 00, and 4106 92 00. The notification, exercising powers under Section 25(1) of the Customs Act 1962, takes effect from February 2, 2025.
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