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1996 (12) TMI 74 - SUPREME COURTExtract: .......ppellants themselves, the internal combustion engines which are manufactured by them for being fitted to forklift trucks have special features to enable them to carry out their specific purpose of moving the forklift trucks. They, therefore, have rightly been classified under Tariff Item 29(i). 5. The appeal is dismissed, with no order as to costs.
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