https://www.taxtmi.com/caselaws?id=72427 The Tribunal held that it retained jurisdiction to decide a remanded revision matter under Section 35P after the High Court set aside the earlier order, as the remand left the dispute pending within the appellate scheme. On classification, Motorised Geared Units and Motorised Speedall Units were treated as geared electric motors and held to fall within Tariff Item 30, whose expression "electric motors, all sorts" was construed broadly; the later Explanation III did not alter the pre-1-3-1982 position. The duty demand was, however, restricted prospectively from the date of the relevant trade notice because departmental practice had continued until that change. en-us Mon, 22 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 13:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72427 The Tribunal held that it retained jurisdiction to decide a remanded revision matter under Section 35P after the High Court set aside the earlier order, as the remand left the dispute pending within the appellate scheme. On classification, Motorised Geared Units and Motorised Speedall Units were treated as geared electric motors and held to fall within Tariff Item 30, whose expression "electric motors, all sorts" was construed broadly; the later Explanation III did not alter the pre-1-3-1982 position. The duty demand was, however, restricted prospectively from the date of the relevant trade notice because departmental practice had continued until that change. Case-Laws Central Excise Mon, 22 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72427