Excise exemption for railway-use goods removes the full duty on specified tariff items for supplies to the railways. Exempts goods falling under specified tariff headings intended for use by the Indian Railways from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, granted under statutory power as a public interest measure and limited to the identified goods when intended for railway use.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for railway-use goods removes the full duty on specified tariff items for supplies to the railways.
Exempts goods falling under specified tariff headings intended for use by the Indian Railways from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, granted under statutory power as a public interest measure and limited to the identified goods when intended for railway use.
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