Export duty exemption for finished goat, sheep and bovine leather where duty limited to a prescribed ad valorem rate. The Central Government exempts finished leather of goat, sheep and bovine animals and their young when exported from duty in excess of the amount calculated at the rate of 10% ad valorem; the scope is confined to goods under the relevant tariff heading in the Second Schedule and the term 'finished leather' is defined by the applicable Indian Standards specification (IS:8170-1981).
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Provisions expressly mentioned in the judgment/order text.
Export duty exemption for finished goat, sheep and bovine leather where duty limited to a prescribed ad valorem rate.
The Central Government exempts finished leather of goat, sheep and bovine animals and their young when exported from duty in excess of the amount calculated at the rate of 10% ad valorem; the scope is confined to goods under the relevant tariff heading in the Second Schedule and the term "finished leather" is defined by the applicable Indian Standards specification (IS:8170-1981).
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