1) This Chapter does not cover :
a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track
sections for hovertrains (heading 4406 or 6810)
b) Railway or tramway track construction material of iron or steel of heading
7302 ; or
c) Electrical signalling, safety or traffic control equipment of heading 8530.
2) Heading 8607 applies, inter alia, to :
a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and
other parts of wheels;
b) Frames, underframes, bogies and bissel-bogies;
c) Axle boxes;brake gear;
d) Buffers for rolling-stock; hooks and other coupling gear and corridor
connections;
e) Coachwork.
3) Subject to the provisions of Note 1 above, heading 8608 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 airfields.
Other Notes : Year 2010
a. Basic Customs Duty - Reference in this chapter by Customs Tariff
Notification S.No. 399 of 21/01.03.2007.
b. Additional Duty Note - Additiona duty (CVD) - 10% and Nil
if the goods are intended for use by the Indian Railways or the Konkan Railway
Corporation;
c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2009
a. Basic Customs Duty - Reference in this chapter by Customs Tariff
Notification S.No. 399 of 21/01.03.2007.
b. Additional Duty Note - Additiona duty (CVD) - 8% and Nil
if the goods are intended for use by the Indian Railways or the Konkan Railway
Corporation;
c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2008
a. Basic Customs Duty - Reference in this chapter by Customs Tariff
Notification S.No. 399 of 21/01.03.2007.
b. Additional Duty Note - Additiona duty (CVD) - Nil for heading 8601 to 8606,
if the goods are intended for use by the Indian Railways or the Konkan Railway
Corporation; for other users the duty is 16%. For sub heading 8607 to 8609 the
duty is 14% by ref. Central Excise Tariff Schedule Chapter 86 read with Sno. 33
of CE-06/01.03.2006.
c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2007
a. Basic Customs Duty - Reference in this chapter by Customs Tariff Notification
S.No. 399 of 21/01.03.2007.
b. Additional Duty Note - Additiona duty (CVD) - Nil for heading 8601 to 8606,
if the goods are intended for use by the Indian Railways or the Konkan Railway
Corporation; for other users the duty is 16%. For sub heading 8607 to 8609 the
duty is 16% by ref. Central Excise Tariff Schedule Chapter 86 read with Sno. 33
of CE-06/01.03.2006.
c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2006
a. Basic Notes : In this chapterby S.No. 505 of 21/01.03.2002 and 350 of
13/10.03.2006.
b. Additional duty note : Additional duty Nil for heading 86.01 to 86.06 if the
goods are intended for use by Indian Railways or the Konkan Railways
Corporation; for other users the duty is 16%. For heading 8607 to 8609 the duty
I 16% (Ref. Central Excise Tariff Schedule Chapter 86 read with S.No. 33 of
CE-06/01.03.2006.
c. Education Cess (EC) -of two percent on the aggregate of excise and customs
duties under Section 91(1) of Finance Act 2004 applicable on all goods in this
chapter.