https://www.taxtmi.com/caselaws?id=165980 Internal combustion engines specially designed for forklift trucks were treated as engines for transport vehicles in their common commercial sense, because forklift trucks are work trucks used for short-distance carriage and handling of goods, even within factory premises. On that footing, the engines were correctly classifiable under Item 29(i) of the Central Excise Tariff. The earlier assessment practice did not bar reconsideration, since the later introduction of Item 34B supported a fresh look at classification where cogent reasons existed. The Department's classification was upheld and the challenge failed. en-us Wed, 16 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 11:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165980 Internal combustion engines specially designed for forklift trucks were treated as engines for transport vehicles in their common commercial sense, because forklift trucks are work trucks used for short-distance carriage and handling of goods, even within factory premises. On that footing, the engines were correctly classifiable under Item 29(i) of the Central Excise Tariff. The earlier assessment practice did not bar reconsideration, since the later introduction of Item 34B supported a fresh look at classification where cogent reasons existed. The Department's classification was upheld and the challenge failed. Case-Laws Central Excise Wed, 16 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165980