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<h1>Appellant wins right to reclassify goods, Tribunal decision overturned, case remanded for review</h1> The Supreme Court allowed the appellant to raise the additional ground for reclassification of goods. The Tribunal's decision was overturned, and the case ... Appeal - Additional/Alternate ground The Supreme Court allowed the appellant to raise the additional ground that goods should be classified under Item 68 and not under Item 26AA. The Tribunal's order was set aside, and the matter was remanded for further consideration. The appeal was disposed of accordingly with no order as to costs.