2121b1b5_re___AccountingExplanation_com__Reasons
[0] Machinery A/c is debited. [Sr. No.] (xi) [Nature of Expenditure] Capital expenditure. [Reasons] 
Machinery is a fixed asset. All expenses connected with its import from Japan are regarded as a part of its purchase price, So it is capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons