chapter heading nos. for capital goods

[raj nadh]

Dear Experts,

Pls confirm the chapter heading nos. covered under capital goods

Thank you

Anand

[Rajagopalan Ranganathan]

Dear Shri. Rao,

        Rule 2 (a) of CENVAT Credit Rules, 2004 defines "capital goods".  The same is reproduced below: -

(a)"capital goods" means:-

      (A) the following goods, namely:-

             (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule to the Excise Tariff Act;

             (ii) pollution control equipment;

             (iii) components, spares and accessories of the goods specified at (i) and (ii);

             (iv) moulds and dies, jigs and fixtures;

             (v) refractories and refractory materials;

             (vi) tubes and pipes and fittings thereof; ¹⁶[***]

             (vii) ¹⁷[storage tank and]

        ¹⁸[(viii) motor vehicles other than those falling under tariff headings 8702, 8703, 8704, 8711 and their chassis, ²²[but including dumpers and tippers]]

            used-

             (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or

            ⁹[(1A) outside the factory of the manufacturer of the final products for generation of electricity for captive use within the factory; or]       

             (2) for providing output service;

   ²³[(B) motor vehicle designed for transportation of goods including their chassis registered in the name of the service provider, when used for-

                    (i) providing an output service of renting of such motor vehicle; or

                    (ii)  transportation of inputs and capital goods used for providing an output service; or

                    (iii) providing an output service of courier agency]

   ⁷[(C) motor vehicle designed to carry passengers including their chassis, registered in the name of the provider of service, when used for providing output service of-

                    (i)  transportation of passengers; or

                    (ii) renting of such motor vehicle; or

                    (iii)  imparting motor driving skills]

   [(D) components, spares and accessories of motor vehicles which are capital goods for the assesse,]

           You are asking the chapter sub heading of capital goods.  They are Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule to the Excise Tariff Act;

AI Summary

Capital goods definition specifies tariff-linked machinery, pollution control equipment and motor vehicle inclusions for CENVAT credit eligibility. Definition of capital goods under Rule 2(a) of the CENVAT Credit Rules lists machinery and machine parts, grinding wheels and related parts, pollution control equipment, components/spares, moulds and dies, refractories, tubes and pipes and fittings, storage tanks, and certain motor vehicles and their components when used in manufacture, for providing output services, or for generation of captive electricity outside the factory.