Customs duty on black pepper set by tariff amendment, establishing a specified per kilogram export duty under the Tariff Act. The Central Government, under sub section (1) of section 8 of the Customs Tariff Act, 1975, substitutes Heading No. 2 in the Second Schedule to identify 'Black pepper' and prescribes the rate of duty applicable per kilogram by replacing the prior entry with the new heading and duty specification.