Distinguish between 'Capital Goods' and 'Consumer Goods' under Foreign Trade Policy of the Government of India.

'Capital Goods' means any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, including those required for replacement, modernisation, technological up-gradation or expansion. It includes packaging machinery and equipment, refrigeration equipment, power generating sets, machine tools, equipment and instruments for testing, research and development, quality and pollution control. Capital goods may be for use in manufacturing, mining, agriculture, aquaculture, animal husbandry, floriculture, horticulture, Pisciculture, poultry, sericulture and viticulture as well as for use in services sector. 'Consumer Goods' means any consumption goods, which can directly satisfy human needs without further processing and includes consumer durables and accessories thereof.