Examples of Capital Goods in CCR

Type of Capital Goods

Examples

     i.   Goods falling under                       Chapters 82, 84, 85, 90,

         heading number 6804 and              6805,

        of the First Schedule to                   Central Excise Tariff Act,

Chapter 82:

Tools, Implements, Cutlery etc.

Chapter 84:

Nuclear Reactors,

Boilers, Machinery  etc

Chapter 85:

Electrical Machinery & Equipment & parts thereof, sound recorders, and parts and

accessories of such articles

Chapter 90: Optical, photographic, medical & surgical instruments and apparatus parts

Heading 6804

Natural or Artificial Abrasive powder

Heading 6805

Grinding wheels

     ii.   Pollution Control                             Equipments

Like Chimneys

       Component/Spare/Accessories

        of i and ii

Diiferent spare parts and accessories of machines

     iii.  Moulds and dies, jigs and                fixtures;

Moulds and dies are used for shaping

Jigs are used for cutting

Fixtures are used for holding finished produce

     iv.  Refractories and refractory              materials

These are a lining of material used in inside walls of furnace

     v.  Tubes, pipes and fittings                 thereof, used in the factory;

All kinds of tubes and pipes covered

     vi.  Storage tank

Used to store liquids

     vii.  Motor vehicles other than                those falling under tariff                  heading 8702, 8703, 8704,              8711 and their

        chassis, (but including                     dumpers and trippers)

Following Covered

Dumpers/Tippers/Tractors/Road Roller/Loaders etc

Following not covered

8702: Passenger vehicles carrying more than 10 persons

Like bus

8703: Passenger vehicles carrying upto 10 persons

Like  car

8704: Goods vehicles

Like trucks

8711: Motor cycles