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    <title>Export duty on finished leather of goat, sheep etc.</title>
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    <description>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 &quot;finished leather&quot; is defined by the applicable Indian Standards specification (IS:8170-1981).</description>
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      <description>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 &quot;finished leather&quot; is defined by the applicable Indian Standards specification (IS:8170-1981).</description>
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