Capital goods classification clarified: annexure items may qualify for inter unit transfer when used as capital goods. Items listed in annexures to notification No. 52/2003 Cus that are not in Sl. No. 1 may nonetheless be treated as capital goods for inter unit transfer between EOU/STP/EHTP units if, in a particular case, their use qualifies them as capital goods (e.g., overhead cranes, jigs and fixtures, moulds). This use based qualification also applies to other annexures of the notification and to annexures to notification No. 22/2003 C.E.; Trade/Public Notice publicity and reporting of implementation difficulties to the Directorate General of Export Promotion were directed.