2014 (3) TMI 455

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..... perusal of above definition it is very clear that rail track material does not fall within definition of capital goods. Only Chapter Headings 6804 and 6805 of Chapter 68, have been included in the definition, whereas PSC sleepers is classified under Chapter Heading 6807. Therefore, rail used by the appellant is not covered under the definition of capital goods. In view of this, assessee has faile .....

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..... f 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; [* * *] (vii) storage tank, [and] (viii) motor vehicles oth .....

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