chapter heading nos. for capital goods

[raj nadh]

Dear Experts,

Pls confirm the chapter heading nos. covered under capital goods

Thank you

Anand

AI Summary

Understanding Capital Goods: Rule 2(a) of CENVAT Credit Rules 2004 and Relevant Chapter Headings in Excise Tariff Act. An individual inquired about the chapter heading numbers for capital goods under Central Excise. An expert responded by referencing Rule 2(a) of the CENVAT Credit Rules, 2004, which defines 'capital goods.' The definition includes goods under Chapter 82, 84, 85, and 90, heading 6805, and parts under heading 6804 of the Excise Tariff Act. It also covers pollution control equipment, components, spares, accessories, moulds, dies, jigs, fixtures, refractories, tubes, pipes, storage tanks, and specific motor vehicles used in manufacturing or service provision.