Explanation:

A capital expenditure is an expense that is intended for acquiring or improving a long-term asset.

1. Rs 5,000 spent to remove a worn-out part: This cost typically relates to maintenance/repair, not capital expenditure unless directly linked to installing a new engine, boosting value.

2. Expenses on foreign tour for purchasing a new machine: Enhances the asset's acquisition and is considered capital expenditure.

3. Freight and insurance of the machinery purchased: Costs tied to bringing an asset ready for use, thus considered capital expenditure.

4. Amount spent on repairing a secondhand machine before put to use: Bringing asset to workable condition, hence capital expenditure.

Answer: Option 1 - Rs 5,000 spent to remove a worn-out part.