Capital goods classification under Rule 57Q referred to High Court for answer on statutory definition

The Tribunal directed preparation and transmission of the statement of facts and supporting material to the Madras High Court for determination of whether goods treated by the Tribunal as capital goods could validly fall within the definition of capital goods under the Explanation to Rule 57Q of the Central Excise Rules, 1944. The reference was confined to that statutory classification issue, and the Tribunal complied with the earlier direction dated 10-1-2001 by forwarding the matter for the High Court's answer.

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Outcome: The matter was taken up for drawing the statement of facts and transmitting the reference papers to the High Court for answering the question referred under Section 35G of the Central Excise Act, 1944.

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