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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.... 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Superseded vide Notification No. 27/2011-Customs, dated 01/03/2011 - Effective rate of export duty on all items other than iron ores lumps, fines and pel....

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....f 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 falling under heading No. 14....