Excise exemption amendment adds gauge specific tariff entries for bogie and wagon units with per unit excise specifications. The notification amends the central excise tariff by inserting the qualifier 'broad-gauge' into an existing item and adding three new tariff-table entries for distinct wagon types-broad-gauge open eight-wheeler bogies, metre-gauge open eight-wheeler tank wagons, and metre-gauge eight-wheeler covered wagons-each entry specifying a per-unit excise amount for the identified wagon type.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption amendment adds gauge specific tariff entries for bogie and wagon units with per unit excise specifications.
The notification amends the central excise tariff by inserting the qualifier "broad-gauge" into an existing item and adding three new tariff-table entries for distinct wagon types-broad-gauge open eight-wheeler bogies, metre-gauge open eight-wheeler tank wagons, and metre-gauge eight-wheeler covered wagons-each entry specifying a per-unit excise amount for the identified wagon type.
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