1996 (12) TMI 74 - SC - Central Excise

Summary

The Customs, Excise and Gold (Control) Appellate Tribunal ruled that internal combustion engines fitted to forklift trucks fall under Tariff Item 29(i) of the Central Excise Tariff, designed for use as prime movers for transport vehicles. The Supreme Court upheld the Tribunal's decision, stating that forklift trucks are considered transport vehicles as they carry goods. The appeal was dismissed with no costs.