Item 62: [Public railways]Item 62: [Public railways]

#### Item 62: \[Public railways\] (1) Goods for use by a person exclusively in, or in connection with, the establishment, operation or maintenance by that person of a public railway. (2) In this Item, public railway means a railway that provides a service, principally for use by the public, for transporting persons or goods (other than a service provided within premises, or in an area, used mainly for or in connection with recreation, pleasure or amusement).