Exemption for railway track construction materials allows valuation excluding rails after insertion of a specific tariff entry. An amendment inserts a tariff entry granting an exemption for railway and tramway track construction materials of iron and steel, specifying the covered commodity headings and providing an explanation that, for the exemption, the value of the goods shall be the value excluding the value of rails; the insertion operates for the stated period and modifies the existing notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption for railway track construction materials allows valuation excluding rails after insertion of a specific tariff entry.
An amendment inserts a tariff entry granting an exemption for railway and tramway track construction materials of iron and steel, specifying the covered commodity headings and providing an explanation that, for the exemption, the value of the goods shall be the value excluding the value of rails; the insertion operates for the stated period and modifies the existing notification.
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