Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 86
Chapter 86

(Section XVII:- Vehicles, aircraft, vessels and associated transport equiptment)

Notes:

1. This Chapter does not cover:
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hover-trains (Chapter 44 or 68);
(b) Railway or tramway track construction material of iron or steel of head- ing No. 73.02; or
(c) Electrical signalling, safety or traffic control equipment of heading No. 85.30.

2. Heading No. 86.07 applies, inter alia, to :
(a) Axles, wheels, wheels sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) Frames, under frames, bogies and bissel bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and corridorcon- nections;
(e) Coachwork.

3. Subject to the provisions of Note 1 above, heading No.86.08 applies, inter alia, to :
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or air fields.

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