By Lucia Mutikani WASHINGTON (Reuters) – New orders for U.S.-made capital goods rose less than expected in April, pointing to some moderation in business spending on equipment early in the second quarter, and headwinds are growing from rising interest rates and tightening financial conditions. Orders for non-defense capital goods excluding aircraft, a closely watched proxy for business spending plans, increased 0.3% last month, the Commerce Department said on Wednesday. These so-called core capital goods orders advanced 1.1% in March. They were up 18.0% on an year-on-year basis. “Rate-sensitiv…