Export Duty on Leather - Deployment of Officials of CLRI at Chennai, Mumbai and Kolkata (Ports) and Kanpur and Tughlakabad (ICDs)
FINISHED leather attracts a nil rate of export duty while there is duty for other kinds of leather. It is brought to the notice of Board that some unscrupulous exporters are exporting semi-processed leather in the guise of finished leather for evading applicable export duty.
CBEC has examined the matter in consultation with CLE (Council for Leather Exports) and has decided:
a) Officials of CLRI shall be deployed at Chennai, Mumbai and Kolkata (Ports) and Kanpur and Tughlakabad (ICDs). The cost of CLRI officials shall be borne by CLE.
b) The officials of CLRI shall assist Customs officers in examination of export consignments of leather. Where required, samples shall be drawn by Customs in presence of officials of CLRI. Samples so drawn by Customs shall be sent to CLRI or approved labs for testing.
c) The above arrangements shall come into force with effect from 15.04.2013 at aforementioned Customs locations.
CBEC had issued these instructions on 16 April 2013, a day after the scheme had come into existence and it is made available to the Public after five months!
CBEC Instruction in F. No.450/39/2012 - Cus.IV,Dated: April 16, 2013