TaxTMI 
TaxTMI 
1997 (7) TMI 446
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.... 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. The goods were assessed under Tariff sub-he....
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....e 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. Now they have shown at page ED 41 that pump bear....
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....fore 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 truck and, therefore, whether the assessment claimed by....