The Second Schedule — Export Tariff
The Second Schedule to the Customs Tariff Act, 1975 (given effect by section 2) sets out the rates of export duty leviable on a much smaller list of goods than the First Schedule — historically covering items such as coffee, tea, black pepper, cardamom, turmeric, rice, groundnut, tobacco, iron ore, manganese ore, bauxite, chromium ore, raw wool, raw cotton, coir yarn, jute manufactures, hessian cloth and similar primary commodities, each identified by its Chapter, heading or tariff item under the First Schedule, together with the applicable rate of export duty (either ad valorem or a specified amount per unit).
Notes to the Schedule provide that “Chapter”, “heading” and “tariff item” carry the same meaning as in the First Schedule, and that the general rules of interpretation applicable to the First Schedule apply equally here. In the source consolidation, the Second Schedule is also followed by a set of separately-legislated cess schedules (for example, cess on spices, tobacco, shellac and lac products, manganese ore, chrome ore, mica and iron ore under various cess Acts), reproduced for reference alongside the Schedule though not themselves part of the Customs Tariff Act.
As with the First Schedule, export duty rates are frequently revised by notification under sections 8 and 8A, and readers should refer to the CBIC website or the official India Code portal for the current, authoritative rates rather than relying on any single consolidated print.
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