1996 (12) TMI 74

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.... of the appellants that the internal combustion engines which were manufactured by them and fitted to forklift trucks fell outside the scope of Item 29(i) of the Central Excise Tariff and fell within Tariff Item 29(ii). Tariff Item 29 reads thus :- "29. Internal Combustion Engines, all sorts, namely :- (1) Those designed for use as a prime-mover for transport vehicles and have been given ....