1996 (12) TMI 74

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..... ines 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 for that purpose some special shape, size or quality w .....

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..... th the view taken by the Tribunal that forklift trucks are vehicles for transport. They may move limited distances and may also stack goods, but they do carry goods. They are, therefore, transport vehicles, even by the test of common parlance. As shown by the appellants themselves, the internal combustion engines which are manufactured by them for being fitted to forklift trucks have special featu .....

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