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    <title>Railways - Exemption to specified goods intended for Indian Railways and Konkan Railways</title>
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    <description>Exemption applies only where goods are (i) intended for use by Indian Railways or Konkan Railway Corporation Limited and (ii) the ownership of the goods vests in Indian Railways or Konkan Railway Corporation Limited; the amendment substitutes the prior entry to impose these conjunctive conditions for relief under the Central Excise notification.</description>
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      <description>Exemption applies only where goods are (i) intended for use by Indian Railways or Konkan Railway Corporation Limited and (ii) the ownership of the goods vests in Indian Railways or Konkan Railway Corporation Limited; the amendment substitutes the prior entry to impose these conjunctive conditions for relief under the Central Excise notification.</description>
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