- (1.) The Customs, Excise and Gold (Control) Appellate tribunal rejected the contention of the appellants that the internal combustion engines which a were manufactured by them and fitted to forklift trucks fell outside the scope of Item 29 (0 of the central Excise Tariff and fell within Tariff Item 29 (ii)
(2.) Tariff Item 29 reads thus: "29. Internal Combustion Engines, all sorts, namely- (I) Those designed for use as a prime mover for transport vehicles and have been given for that purpose some special shape, size or quality which would not be essential for their use for any other purpose. (ii) Others. "
(3.) The case of the appellants was that a forklift truck was not a transport vehicle because it was not intended to carry goods. They stated that the internal combustion engines sold by them to vehicle manufacturers and forklift manufacturers differed in shape, size and quality. The flywheel and oil sump in the latter was different.;