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1983 (2) TMI 282 - AT - Central ExciseExtract: ....... look at the question whether forklift trucks could be considered transport vehicles for the purpose of Item 29(i) of the Tariff or not. We, therefore, agree with the lower authorities that I.C. engines designed for forklift trucks are correctly assessable under Item 29(i) of the Central Excise Tariff. 6. In the result, we reject this appeal.
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