Customs Tariff 

Chapter 86

Railway or Tramway Locomotives, Rolling-Stock and Parts Thereof; Railway or Tramway Track Fixtures and Fittings and Parts Thereof; Mechanical (including Electro-Mechanical) Traffic Signaling Equipment of all Kinds

1. This Chapter does not cover:
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or 6810);
(b) Railway or tramway track construction material of iron or steel of heading 7302; or
(c) Electrical signalling, safety or traffic control equipment of heading 8530.

2. Heading 8607 applies, inter alia, to:
(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubsand other parts of wheels;
(b) Frames, underframes, bogies and bissel-bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) Coachwork.

3. Subject to the provisions of Note 1 above, heading 8608 applies, inter alia, to:
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

Basic duty
Additional Duty (CVD and Cess on CVD)
Customs Education Cess
Special Additional Duty of Customs (Spl. CVD)
Other duty
No Specific Exemption
General exemptions
Exemption from Education Cess
NCCD