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<h1>High Court overturns duty demand, rules inputs not to be considered in SSI limit calculation.</h1> The High Court ruled in favor of M/s. Sinter Plast Containers (Pvt.) Ltd., setting aside the duty demand on their intermediate product. The Commissioner's ... SSI Exemption - Value of clearances The case involved M/s. Sinter Plast Containers (Pvt.) Ltd. appealing against a duty demand on their intermediate product. The Commissioner ruled in favor of the appellant, stating that duty paid on inputs should not be included in computing the aggregate value for S.S.I. limit. The impugned order was set aside, and the appeal was allowed.
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