Notification No. 

Period of effect and date

G.S.R.163(E), dated the

17th March, 2012[12/

2012-Central Excise,

dated the 17th March,

2012] as amended vide

G.S.R.75(E), dated the

3rd February, 2014 [03/

2014-Central Excise,

dated the 3rd February,

2014]

In the said notification, in the Table, after serial number 205 and the

entries relating thereto, the following serial number and entries shall

be inserted, namely:–

17th day of March,

2012 to 2nd February,

2014 (both days

inclusive)

7302

or

8530

Railway or tramway track construction material of iron and steel.

Explanation.–For the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of rails.