Aashish Padol (EXCISE EXECUTIVE) (206 Points)
21 October 2010Dear experts,
We purchase Temperature controller & its tariff classification No. is 9032 89 90. My query is whether it is a capital goods or not ? Pl. reply. In this invoice Special AED of CVD also mention. Can i take credit ot this Special AED of CVD ?
Thanks in advance.
Aashish
Prabhat Kumar
(Advocate & Consultant)
(1912 Points)
Replied 21 October 2010
Since your imported goods falls under chapter 90 of the central excise tariff act, it is a capital goods. you can take credit of aditional duty as mentioned in the invoice.
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