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of <h1>Appellate Tribunal CEGAT: No new commodity from fitting engines into imported Forklifts</h1> <h3>MAHINDRA & MAHINDRA LTD. Versus COLLECTOR OF C. EX., BOMBAY</h3> MAHINDRA & MAHINDRA LTD. Versus COLLECTOR OF C. EX., BOMBAY - 1999 (107) E.L.T. 543 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled that no new commodity emerged from the process of temporarily fitting self-manufactured engines into imported Forklift trucks for testing and exhibition purposes. The appeal was accepted, and the impugned orders were set aside.
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