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of <h1>Tribunal rules in favor of Amba Steels, allowing appeal against demand for differential duty</h1> The Tribunal ruled in favor of M/s. Amba Steels, manufacturers of Iron & Steel Products, allowing their appeal against a demand for differential duty. ... Demand - Entitlement to SSI Exemption The case involved M/s. Amba Steels, manufacturers of Iron & Steel Products, appealing against a demand for differential duty. They were entitled to SSI exemption under Notification No. 1/93 and liable to pay duty at 5% ad valorem. The Tribunal ruled in favor of the appellants, stating that they were eligible for the exemption, and set aside the lower appellate authority's order, allowing the appeal with consequential relief.
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