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    <description>The Tribunal allowed the appeal, finding that the appellants&#039; use of additional materials was in line with industry practices and past clarifications. The denial of exemptions was considered discriminatory, given similar benefits granted to other manufacturers. The impugned order was set aside, emphasizing the importance of consistency and adherence to higher authority decisions in quasi-judicial proceedings.</description>
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      <description>The Tribunal allowed the appeal, finding that the appellants&#039; use of additional materials was in line with industry practices and past clarifications. The denial of exemptions was considered discriminatory, given similar benefits granted to other manufacturers. The impugned order was set aside, emphasizing the importance of consistency and adherence to higher authority decisions in quasi-judicial proceedings.</description>
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