Power-use test in agarbathi manufacture required fresh factual review before deciding dutiability and tariff classification.

The governing test was whether the main part of the manufacture of agarbathis was carried on with the aid of power, because that factual finding determined the applicable tariff classification and duty consequence. The Tribunal had relied on an earlier decision without examining that factual aspect, so the matter required reconsideration on the correct legal test. The appeal was restored to the Tribunal for fresh determination of the power-usage question in accordance with that standard.

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Issues: Whether the Tribunal had applied the correct legal test in holding agarbathis to be non-dutiable, and whether the matter required reconsideration on the question whether the main part of the manufacturing process was undertaken with the aid of power.

Analysis: The Tribunal had followed an earlier decision without examining the factual aspect of power usage in the manufacture of agarbathis. The relevant test was whether the main part of the manufacturing process was carried on with the aid of power, which would attract the applicable tariff classification and duty consequence.

Outcome: The appeal was restored to the Tribunal for reconsideration of the factual position in the light of the governing test.

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