2121b1b5_re___AccountingExplanation_com__Reasons
[0] Machinery A/c is debited instead of octroi duty A/c [Sr. No.] (iv) [Nature of Expenditure] Capital expenditure. [Reasons] 
Octroi duty paid on machinery is also an additional cost to the machinery, If it is not paid, the machinery cannot be taken to the business, so it is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons