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RULE 57AA. Definitions

For the purpose of this section, -

(a)

"capital goods" means -

all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Central Excise Tariff Act, 1985;
components, spares and accessories of the goods specified at (i) above;
moulds and dies; .
refractories and refractory materials;
tubes and pipes and fittings thereof, used in the factory; and
pollution control equipment, used in the factory of the manufacturer of the final products.

Explanation - For removal of doubts, it is hereby clarified that "capital goods" do not include any equipment or appliances used in an office.

(b): "exempted goods" means goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to "Nil" rate of duty;

(c): "final products" means excisable goods manufactured or produced from inputs, except matches;

(d): "input" means all goods, except high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not, and includes accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used for manufacture of final products or for any other purpose, within the factory of production, and also includes lubricating oils, greases, cutting oils and cool- ants.

Explanation. -The high-speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever.

(e): "manufacturer" or "producer" in respect of goods falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) shall include a person who is liable to pay the duty of excise leviable on such goods under rule 7AA.

(Above clause (e) has been inserted vide Ntf. No. 16/2001-CE(NT), dated 30/04/2001)

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