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    <title>2014 (4) TMI 1078 - KARNATAKA HIGH COURT</title>
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    <description>Classification of machines and electrically operated power tools required fresh consideration because the Tribunal had not clearly distinguished between machines and tools such as grinding and cutting wheels. The classification dispute and applicability of the relevant notification were not decided on merits. By agreement of the parties, the Tribunal&#039;s order was set aside and the appeal was restored for fresh adjudication in light of an earlier High Court decision. The questions of law remained open.</description>
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      <description>Classification of machines and electrically operated power tools required fresh consideration because the Tribunal had not clearly distinguished between machines and tools such as grinding and cutting wheels. The classification dispute and applicability of the relevant notification were not decided on merits. By agreement of the parties, the Tribunal&#039;s order was set aside and the appeal was restored for fresh adjudication in light of an earlier High Court decision. The questions of law remained open.</description>
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