1997 (7) TMI 446

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....or the Respondents. [Order per : P.C. Jain, Member (T)].- Briefly stated, the facts of the case are as follows :- 1.1  The appellants herein imported components of forklift trucks viz. radial piston pump, type 896231/1 as described in the relevant bill of entry. The corresponding invoice describes the goods as radial piston pumps, type 896231/1 and corresponding to part No. 1008123. ....

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....authority. 1.3  Hence this appeal before the Tribunal. 2.  Learned Consultant Shri K.C. Lahiri produces a catalogue in the form of service manual which he fairly admits was not produced before the lower authorities. From this at page 6 he points out that the forklift truck as given in the said manual is a battery operated one. Being so, it cannot have an internal combustion engine.....

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....ides. Although the literature now produced was not before the lower appellate authority, we are of the view that this literature now produced by the appellants may be taken into consideration by the original authority to consider their contention that the goods imported bearing the part no. as shown in the invoice corresponding to the relevant bill of entry pertains to battery operated forklift tr....