In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of notifications of the Government of India in the Ministry of Finance (Department of Revenue) issued vide notification No.100/89-Customs, dated the 1st March,1989[ G.S.R 315 (E), dated the 1st March,1989], No. 135/1994-Customs, dated the 24th June,1994 [ G.S.R 528 (E),dated the 24th June,1994], No.133/2000-Customs, the 17th October, 2000 [ G.S.R 794 (E),; dated the 17th October,2000], No.66/2008 -Customs, dated the 10th May, 2008 [ G.S.R 359 (E), dated the 10th May, 2008], No.79/2008-Customs,dated the 13th June,2008[ G.S.R 458 (E) dated the 13th June,2008] and No.146/2009-Customs, dated the 24th December,2009 [ G.S.R 925 (E),dated the 24th December,2009], except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling under Chapter or heading or sub-heading or tariff item of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, when exported out of India, from so much of the duty of customs leviable thereon under the said Second Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:
Table
(i) Book binding leathers
(a) Carpet backing
(b) Other hessian cloth (including narrow backing cloth) and bags when not in actual use as covering, receptacles or binding for other goods
Explanation. - For the purpose of this notification, "finished leather of goat, sheep and bovine animals and of their young ones" means the leather which complies with the terms and conditions specified in the Public Notice of the Government of India in the Ministry of Commerce No. 21/2009-14, dated the 1st December, 2009, as amended from time to time issued, under the provisions of the Foreign Trade (Development and Regulation) Act, 1992(22 of 1992).
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
Amended By Notification 117/2011-Cus, dated 29/12/2011, No. 129/2011-Cus, dated 30-12-2011, No. 10/2012-Cus, dated 17/03/2012, No. No. 15 /2013-Customs, dated 01/03/2013, No. 3/2014 - Customs dated the January 27, 2014, No. 15/2014-Customs dated 11th July, 2014, No. 08/2015 - Dated 1-3-2015, No. 30/2015 - Dated 30-4-2015, No. 50/2015 - Dated 16-10-2015, No. 1/2016 - Dated 4-1-2016, No. 15/2016 - Dated 1-3-2016, No.35/2016 - Dated 26-5-2016, No. 37/2016 - Dated 16-6-2016, No. 41/2016 - Dated 6-7-2016, No. 43/2016 - Dated 26-7-2016, No. 3/2017 - Dated 2-2-2017, No. 23/2018 - Dated 02-02-2018, Notification No. 30/2018 - Dated 20-03-2018