CHAPTER 86 (Chapter Notes)

Relevant Judgements

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
8601 RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS            
8601 10 00 - Powered from an external source of electricity u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8601 20 00 - Powered by electric accumulators u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8602 OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS            
8602 10 00 - Diesel-electric locomotives u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8602 90 - Other :            
8602 90 10      --- Steam locomotives and tenders thereof u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8602 90 90      --- Other u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8603 SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING 8604            
8603 10 00 - Powered from an external source of electricity u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8603 90 00 - Other u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8604 00 00 RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-LINERS,TESTING COACHES AND TRACK INSPECTION VEHICLES) u Free 10% - BCD: 7.5%
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8605 00 00 RAILWAY OR TRAMWAY PASSENGER COACHES, NOT  SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COACHES, NOT SELF-PROPELLED (EXCLUDING THOSE OF HEADING 8604) u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED            
8606 10 - Tank wagons and the like :            
8606 10 10      --- Four wheeler tank wagons of pay-load exceeding 23 tonnes u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 10 20      --- Eight wheeler tank wagons of pay-load not exceeding 60 tonnes u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 10 90      --- Other u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 30 00 - Self-discharging vans and wagons, other than those of sub-heading 8606 10 u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
8606 91      -- Covered and closed :            
8606 91 10           --- Meter guage eight wheeler covered wagons of pay-load not exceeding 38 tonnes u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 91 20           --- Broad guage eight wheeler covered wagons of pay-load not exceeding 60 tonnes u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 91 90           --- Other u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 92      -- Open with non-removable sides of a height exceeding 60 cms :            
8606 92 10           --- Bogie eight wheeler wagons of pay-load not exceeding 60 tonnes u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 92 20           --- Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 92 90           --- Other u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8606 99 00      -- Other u Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK            
  - Bogies, bissel-bogies, axles and wheels, and parts thereof :            
8607 11 00      -- Driving bogies and bissel-bogies kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 12 00      -- Other bogies and bissel-bogies kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 19      -- Other including parts :            
8607 19 10           --- Axles, wheels for coaches, van and wagons (rolling-stock) kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 19 20           --- Axles and wheels for locomotives kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 19 30           --- Axle boxes (lubricating or grease box) kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 19 90           --- Other parts of axles and wheels kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Brakes and parts thereof :            
8607 21 00      -- Air brakes and parts thereof kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 29 00      -- Other kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 30 - Hooks and other coupling devices, buffers and parts thereof :            
8607 30 10      --- Buffers and coupling devices kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 30 90      --- Other kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
8607 91 00      -- Of locomotives kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 99      -- Other :            
8607 99 10           --- Parts of coach work of railway running stock kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 99 20           --- Parts of tramway, locomotives and running stock kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 99 30           --- Hydraulic shock absorbers for railway bogies kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8607 99 90           --- Other kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8608 RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTOMECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE FOREGOING            
8608 00 - Railway or tramway track fixtures and fittings; mechanical (including electo-mechanical) signalling, safety or traffic control equipment for railway, tramways, roads, inland waterways, parking facilities, port installation or air-fields; parts of the foregoing :            
8608 00 10      --- Railway and tramway track fixtures and fittings kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8608 00 20      --- Mechanical equipment, not electrically powered for signalling to, or controlling, road rail or other vehicles, ships or aircraft kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8608 00 30      --- Other traffic control equipment for railways kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8608 00 40      --- Other traffic control equipment for roads or inland waterways including automatic traffic control equipment for use at ports and airports kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8608 00 90      --- Other kg. Free 10% - BCD: 5%/7.5%
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8609 00 00 CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT u Free 10% - BCD: 5%
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil