Prior remand order did not bar classification dispute; wheels and axles issue was sent back for de novo adjudication.

A prior remand order limited to specified items does not dispose of an unrelated classification dispute, so a maintainability objection based on that earlier order fails. On the classification of wheels and axles, where additional grounds and evidence were not before the original authority, fresh consideration on a de novo basis is necessary. The dispute was therefore remanded for re-adjudication on classification, while the challenge to the appeal's maintainability was rejected.

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Issues: (i) whether the appeal was not maintainable because an earlier Tribunal order had allegedly set aside the impugned order in full; and (ii) whether the matter relating to classification of wheels and axles required remand for fresh adjudication.

Issue (i): Whether the appeal was not maintainable because an earlier Tribunal order had allegedly set aside the impugned order in full.

Analysis: The earlier remand order was confined to specific items and did not extend to the classification dispute concerning wheels and axles. Since the impugned order had not been set aside on that aspect, the objection that the present appeal did not survive was unsustainable.

Conclusion: The preliminary objection was rejected, and the appeal was held maintainable.

Issue (ii): Whether the matter relating to classification of wheels and axles required remand for fresh adjudication.

Analysis: The additional grounds and additional evidence on the classification issue were not before the original authority. Fresh consideration by the adjudicating authority was therefore necessary on a de novo basis.

Conclusion: The matter was remanded for fresh adjudication on the classification of wheels and axles.

Final Conclusion: The appeal resulted in a remand for de novo decision on the disputed classification issue, while the challenge to maintainability failed.

Ratio Decidendi: A prior remand order confined to specified items does not extinguish an appeal on an issue not covered by that order, and where material grounds or evidence were not before the original authority, fresh adjudication may be directed.

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