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
Notes.
1.- This Chapter does not cover :
(a) Railway or tramway sleepers of wood or of
concrete.or concrete guide-track sections for
hovertrains (heading No. 44.06 or 68.10);
(b) Railway or tramway track construction
material of iron or steel of heading No. 73.02; or
(c) Electrical signaling. safety or traffic control equipment of
heading No. 85.30.
2.- Heading No. 86.07 applies. inter alia. to :
(a)
Axles. Wheels,
wheel sets (running gear). metal tyres. hoops and hubs and other parts of
wheels;
(b)
Frames. Under
frames, 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 No. 86.08 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.
Explanatory remarks to chapter 86
1 -Exportation is subject to the approval of the Ministry of Commerce.
2 -The CBT applicable to parts, components and accessories of the
machinery whether classified in this chapter or any other is 5% of the value. This
is subject to the confirmation of the Ministry of lndustries and Mines that
they are not manufactured domestically.
3 -The goods classified in this chapter are liable to an ad valorem CBT
of 5 % provided they are not manufactured domestically as confmned by the
Ministry oflndustries and Mines.