Railway Sleepers [Chapter 68] - 27/92 - Central Excise - Tariff

Railway Sleepers [Chapter 68]

Notification No. 27/92-C.E.

Dated 1-3-1992

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling within Chapter 68 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table:

Provided that no credit of duty paid on the inputs used in the manufacture of such sleepers has been availed of under rule 57A of the Central Excise Rules, 1944.

TABLE

S. No.	Description of goods	Rate of duty
(1)	(2)	(3)
1.	Broad Gauge Sleepers (all kinds)	Rs. 66 per sleeper
2.	Metre Gauge Sleepers (all kinds)	Rs. 33 per sleeper
3.	Sleepers [other than at S. No. (1) and (2) above]	Rs. 18 per sleeper