Export duty on leather fixed: specified categories exempt beyond prescribed duty rates when exported from India. The notification fixes export duty ceilings for specified leather goods under Heading No. 14 by exempting exports from any customs duty in excess of amounts calculated at the rates shown in the Table. It enumerates leather categories with applicable rates (including Nil entries) and defines 'finished leather of goat, sheep and bovine animals and of their young ones' by reference to the Government of India Public Notice No. 3/ITC(PN)/92-97, as amended.
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Provisions expressly mentioned in the judgment/order text.
Export duty on leather fixed: specified categories exempt beyond prescribed duty rates when exported from India.
The notification fixes export duty ceilings for specified leather goods under Heading No. 14 by exempting exports from any customs duty in excess of amounts calculated at the rates shown in the Table. It enumerates leather categories with applicable rates (including Nil entries) and defines "finished leather of goat, sheep and bovine animals and of their young ones" by reference to the Government of India Public Notice No. 3/ITC(PN)/92-97, as amended.
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