Treatment of v- belt

CA Jitendra Jain (------) (82 Points)

23 August 2011  

There are two manufacturing concern (Steel , sponge & Power).. One is taking V- belt as capital goods & other is taking as Input goods...use is same in both the concern...please guide me whether the same is Capital Or Input good...Tariff Heading 4010/3290...plz dont suggest on the basis of chapter heading 82,84,85 &90