Tribunal remands case over classification dispute between appellants and Revenue, citing consistent arguments.

The Tribunal remanded the case for further consideration after finding the appellants' arguments consistent, despite the Commissioner (Appeals) dismissing the appeal due to non-payment of duty under protest. The dispute centered on the classification of a super-cutler (T. Pruning) machine, with the appellants advocating for Heading 84.33 while Revenue assessed it under Customs Tariff Heading 8467.89.

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The dispute involved the correct classification of a super-cutler (T. Pruning) machine. The appellants argued for Heading 84.33, but Revenue assessed it under Customs Tariff Heading 8467.89. Commissioner (Appeals) dismissed the appeal, stating the appellants cannot contest without paying duty under protest. However, the Tribunal found the appellants' case consistent and remanded the matter for decision on merits.

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