The notification exempts finished wool on leather manufactured from imported leather by a 100% EOU or a unit within a FTZ.

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....xport Promotion - 100% EOU, FTZ, STP and EHTP Schemes<br>Cus<br>Superseded vide Notification No. 27/2011-Customs, dated 01/03/2011 - Effective rate of export duty on all items other than iron ores lum....

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....ection (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts finished wool-on leather fa....