ORDER 1. In December 1990, the appellant M/s Super Electronics imported two consignments of 500 sets of optical disc drives from Lucky Gold Star International Corporation of Korea. It is the contention of the appellant that optical disc drives were imported for the manufacture of radio/cassette recorders in combination with CD players (compact disc players). The goods were sought to be cleared under Appendix 6 List 8 at Entry Sl. No. 786(64)(iii) of the ITC Import Export Policy, 1990-93. The said entry reads thus: "(64) Computer peripherals, the following: (i) Winchester drives. (ii) Magnetic tape drives. (iii) Optical disc drives/CD ROM/WORM drive. papers, in our considered opinion. was a matter which could have been gone into only at the trial. The election petition could have been allowed or dismissed by the Tribunal having regard to the provisions contained in a Section 100(1)(e) of the Act only after a full-dress trial and upon giving an opportunity to the parties to examine themselves and/or their witnesses in support of their respective cases. In such a proceeding, the parties could even examine the Presiding Officer or other official witnesses as regards the contention as to whether the said 258 ballot papers were valid or invalid. 9. Keeping in view the fact that the Tribunal has exceeded its jurisdiction under Section 86 of the Act, we have no other option but to set aside the impugned order leaving the questions raised by Respondent 1 in his application open for determination thereof at an appropriate stage. 10. The appeal is allowed in the aforesaid terms.