https://www.taxtmi.com/caselaws?id=44696 Internal combustion engines specially adapted for fitting into forklift trucks were classifiable as engines designed for use as prime movers for transport vehicles under Tariff Item 29(i), because forklift trucks were treated as transport vehicles and the engines had special features suited to that function. The broader residuary classification under Tariff Item 29(ii) applied only to other internal combustion engines, so the specific classification prevailed and the challenge to the classification failed. en-us Thu, 05 Dec 1996 00:00:00 +0530 Sat, 03 Jul 2010 12:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44696 Internal combustion engines specially adapted for fitting into forklift trucks were classifiable as engines designed for use as prime movers for transport vehicles under Tariff Item 29(i), because forklift trucks were treated as transport vehicles and the engines had special features suited to that function. The broader residuary classification under Tariff Item 29(ii) applied only to other internal combustion engines, so the specific classification prevailed and the challenge to the classification failed. Case-Laws Central Excise Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44696