Excise concession for parts of internal combustion engines conditioned on manufacture by Indian Railways and use in locomotive reconditioning. The notification inserts an entry granting a concession for parts of internal combustion engines, regardless of Chapter, provided they are manufactured in a factory belonging to the Indian Railways and used for reconditioning internal combustion engines of railway locomotives by the Indian Railways including its undertakings.
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Provisions expressly mentioned in the judgment/order text.
Excise concession for parts of internal combustion engines conditioned on manufacture by Indian Railways and use in locomotive reconditioning.
The notification inserts an entry granting a concession for parts of internal combustion engines, regardless of Chapter, provided they are manufactured in a factory belonging to the Indian Railways and used for reconditioning internal combustion engines of railway locomotives by the Indian Railways including its undertakings.
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