Excise

is that definition of capital goods is exhaustive? there are some items which are not inputs for us. however those chapter heading are not defined in definition of capital goods. pls guide
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Question not clear

Some items like lubricant oil or cutting oil under Tariff code 28, steel wire brush under tariff 96. We treat it as capital goods as they are not used in our final product. However these HS code are not defined in definition of capital goods
Lubricant oil to be included in inputs used in ractory indirectly fir manufacture paintbrush falling under chapter 9 part of capital goods
Any thing that fall under chapter 8 ir chapter 9 is capital good

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