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    <description>The High Court allowed the appeal, set aside the Tribunal&#039;s order, and remanded the case for a fresh decision. The Tribunal was directed to make categorical findings on whether the goods were supplied to the Indian Navy and intended for consumption on board a vessel. Both parties were instructed to appear before the Tribunal within four months for a new decision, with the High Court refraining from expressing any opinion to avoid bias.</description>
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      <description>The High Court allowed the appeal, set aside the Tribunal&#039;s order, and remanded the case for a fresh decision. The Tribunal was directed to make categorical findings on whether the goods were supplied to the Indian Navy and intended for consumption on board a vessel. Both parties were instructed to appear before the Tribunal within four months for a new decision, with the High Court refraining from expressing any opinion to avoid bias.</description>
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