Exemption to specified goods falling under Chapter 86 - 452/86 - Central Excise - Tariff

Exemption to specified goods falling under Chapter 86

Notification No. 452/86-C.E.

Dated 20-11-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the goods of the description specified in column (3) of the Table hereto annexed and falling under such sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as is specified in the corresponding entry in column (2) of the said Table, 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 (4) of the said Table :

Provided that no credit of duty on any of the inputs used in the manufacture of the said goods has been availed of under rule 56 A or 57A of the said rules :

Provided further that where single sub-units of three-cat-DCEMU coaches, mentioned in Sl. No. 1 of the Table, are cleared as spares forming part of a contract for the supply of the complete units of three-car-DCEMU coaches, duty for each such sub-unit shall be leviable at the rate of one-third of the duty payable on the complete units.

(1)	(2)	(3)	(4)
1.	8604.00	Each complete unit of three-car-DCEMU-coaches, consisting of three sub-units namely, a motor-coach, a driving-trailer-coach and a non-driving-trailer-coach.	Rs. 3,62,000 per complete unit.
2.	8605.00	Each unit of broad guage second class coaches including postal vans and luggage-cum-brake vans.	Rs. 1,12,000 per unit.
3.	8605.00	Each unit of metre guage second class coaches including postal vans and luggage-cum-brake vans.	Rs. 65,000 per unit.
4.	8606.00	Each unit of bogie-open-eight-wheeler wagons, of pay-load not exceeding 60 tonnes.	Rs. 23,000 per unit.