CHAPTER XVIII MISCELLANEOUS WORKS Works required for Defense Purposes 1801 .  The cost of works constructed to meet the special requirement of Defence Department/ Ministry is divided between Railway estimate and Defence Estimate in accordance with the principles stated in paragraphs 1802 to 1807. 1802 . Strategic Lines.-- The entire expenditure of Defence Works carried out on strategic line will be borne by the Railways subject to the same rules of exemption from payment of dividend as are applicable to the expenditure incurred on strategic lines. All such works costing upto Rs.25,000 will be charged Open Line Works Revenue and works costing above this limit will be charged to Capital in terms of para 734-F. 1803 . Commercial Lines.-- The Railway estimates bear.-- (i)  The cost of all recoverable material used in the construction of troops sidings and platforms etc., such as permanent way, girders, signals and other movable things, which are unlikely to be re...