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      <description>The article concerns classification of electrical power tools, including grinding and cutting wheels, and whether the Tribunal should have distinguished them from machines for the purpose of the applicable notification. It notes that the Tribunal&#039;s order did not clearly separate those categories and that the parties agreed the appeal should be reconsidered in light of a later High Court decision. The proper course was to set aside the Tribunal&#039;s order and restore the appeal for fresh adjudication, leaving the questions of law open.</description>
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