Chapter 86: Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kindsNIL (Not taxable)
-NIL-5% Tax bracket
All goods not specified elsewhere, [5% with no refund of ITC accumulation] 1. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators. 2. 8602 Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof. 3. 8603 Selfpropelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 4. 8604 Railway or tramway maintenance or service vehicles, whether or not selfpropelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). 5. 8605 Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not selfpropelled (excluding those of heading 8604). 6. 8606 Railway or tramway goods vans and wagons, not self-propelled. 7. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bisselbogies, axles and wheels, and parts thereof. 8. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.
-NIL-18% Tax bracket
1. Refrigerated containers  2. Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport 28% Tax bracket