Appellant successful in duty calculation appeal, inputs not included in final product value.

The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. The judgment focused on whether inputs consumed in manufacturing a final product should be included in the final product's value for duty calculation, particularly when the final product is exempt from duty under a different notification.

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The judgment dealt with whether inputs consumed in manufacturing a final product should be included in the final product's value for duty calculation. The appellant's final product was exempt from duty under a different notification. The Tribunal ruled in favor of the appellant, citing a previous judgment in a similar case. The appeal was allowed, and the impugned order was set aside.

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