Details of Chapter numbers and headings given in the definition of Capital goods as per rule 2 (a) of Cenvat Credit Rules 2004

1.Rule 2(a) (i):

 All Goods falling Under following chapters of Ist schedule of CE Tariff  Act 1985.

Sl no	Particulars	Contents
1	Chapter 82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
2.	Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
3	Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers ,and parts and accessories of such articles
4.	Chapter 90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
5	Heading 6805	Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
6	Heading 6804	LIMITED TO :Grinding wheels and the like

2..Rule 2(a) (vii):

Motor vehicles other the following headings, but includes Dumpers and Tippers:

( i.e, Motor Vehicles under these headings shall not qualify as capital goods except Dumpers and tippers)

Sl no	Particulars	Contents
1	Headings 8702	Motor vehicles for the transport of ten or more Persons, including the driver
2.	Headings 8703	Motor cars and other motor vehicles principally designed for the transport of persons (other thanthose of heading 8702),including station wagons and racing cars
3	Headings 8704	Motor vehicles for the transport of goods
4.	Headings 8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;