CETH of Capital Goods

[Mridul Sethi]

Sir,

Pls let me know the Tariff heads of Capital goods.

Mridul Sethi

[YAGAY andSUN]

Please check the definition under  Cenvat Credit Rule, 2004 as amended time to time.

AI Summary

Cenvat Credit definition governs classification of capital goods; consult the rule for applicable tariff heads and amendments. Query on tariff heads for capital goods was answered by directing consultees to the definition in the Cenvat Credit Rule, as amended, for determining classification and qualification of items as capital goods.