Central Excise duty rates on railway rolling stock updated, substituting tariff table to specify per unit duties for listed items. The Central Government, invoking sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, substitutes the existing tariff Table with a new Table that prescribes specified per unit duty rates for identified railway rolling stock. The Table lists three car DCEMU units, broad gauge and metre gauge second class coaches (including postal and luggage cum brake vans), and several types of wagons, each assigned a designated per unit duty rate, thereby altering the tariff treatment and per unit assessment for those items.
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Central Excise duty rates on railway rolling stock updated, substituting tariff table to specify per unit duties for listed items.
The Central Government, invoking sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, substitutes the existing tariff Table with a new Table that prescribes specified per unit duty rates for identified railway rolling stock. The Table lists three car DCEMU units, broad gauge and metre gauge second class coaches (including postal and luggage cum brake vans), and several types of wagons, each assigned a designated per unit duty rate, thereby altering the tariff treatment and per unit assessment for those items.
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