Classification of electrical power tools remanded for fresh Tribunal consideration in light of later High Court guidance.

The article concerns classification of electrical power tools, including grinding and cutting wheels, and whether the Tribunal should have distinguished them from machines for the purpose of the applicable notification. It notes that the Tribunal's order did not clearly separate those categories and that the parties agreed the appeal should be reconsidered in light of a later High Court decision. The proper course was to set aside the Tribunal's order and restore the appeal for fresh adjudication, leaving the questions of law open.

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Issues: Whether the matter should be remanded to the Tribunal for fresh consideration in the light of the earlier decision concerning classification of electrical power tools and the applicable notification.

Analysis: The Tribunal's order did not clearly distinguish between machines and electrical power tools such as grinding and cutting wheels and other tools operated by electrical power. As the parties fairly agreed that the appeal could be reconsidered in the light of the later decision of the High Court, the revision was not decided on the merits of the classification dispute. The proper course was to set aside the Tribunal's order and restore the appeal for fresh adjudication.

Conclusion: The matter was remanded to the Tribunal for fresh decision, and the questions of law were left open.

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