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<h1>Supreme Court overturns Tribunal decision in favor of agarbathi manufacturer. Remand for reconsideration.</h1> The Supreme Court ruled in favor of the assessee, a manufacturer of agarbathis, overturning the Tribunal's decision and remanding the case for ... Agarbathis The Supreme Court ruled in favor of the assessee who makes agarbathis. The Tribunal's decision was based on a previous judgment. The case was sent back to the Tribunal for further consideration in light of a specific judgment regarding the manufacturing process. No costs were awarded.