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Type of Capital Goods |
Examples |
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i. Goods falling under Chapters 82, 84, 85, 90, heading number 6804 and 6805, of the First Schedule to Central Excise Tariff Act,
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Chapter 82: Tools, Implements, Cutlery etc.
Chapter 84: Nuclear Reactors, Boilers, Machinery etc
Chapter 85: Electrical Machinery & Equipment & parts thereof, sound recorders, and parts and accessories of such articles
Chapter 90: Optical, photographic, medical & surgical instruments and apparatus parts
Heading 6804 Natural or Artificial Abrasive powder
Heading 6805 Grinding wheels
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ii. Pollution Control Equipments |
Like Chimneys |
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Component/Spare/Accessories of i and ii |
Diiferent spare parts and accessories of machines |
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iii. Moulds and dies, jigs and fixtures;
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Moulds and dies are used for shaping Jigs are used for cutting Fixtures are used for holding finished produce |
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iv. Refractories and refractory materials |
These are a lining of material used in inside walls of furnace |
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v. Tubes, pipes and fittings thereof, used in the factory; |
All kinds of tubes and pipes covered |
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vi. Storage tank |
Used to store liquids |
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vii. Motor vehicles other than those falling under tariff heading 8702, 8703, 8704, 8711 and their chassis, (but including dumpers and trippers)
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Following Covered Dumpers/Tippers/Tractors/Road Roller/Loaders etc
Following not covered 8702: Passenger vehicles carrying more than 10 persons Like bus
8703: Passenger vehicles carrying upto 10 persons Like car
8704: Goods vehicles Like trucks
8711: Motor cycles
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Whether Car is a Capital Goods
For Manufacturers, it is not a capital good. It has been specifically excluded under Tariff heading 8703
For Certain service providers it is a capital goods like
- transportation of passengers;(Taxi Service) or
- renting of such motor vehicle;(Cars on Rent) or
- imparting motor driving skills;(Car Driving schools)
