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    <description>The Tribunal set aside the impugned order, remanding the matter to the adjudicating authority for reconsideration, directing it to evaluate the ISO Tank as an input. The adjudicating authority must consider relevant circulars and judgments, allowing the appellant a fair opportunity to present their case, and issue a fresh order within one month.</description>
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      <description>The Tribunal set aside the impugned order, remanding the matter to the adjudicating authority for reconsideration, directing it to evaluate the ISO Tank as an input. The adjudicating authority must consider relevant circulars and judgments, allowing the appellant a fair opportunity to present their case, and issue a fresh order within one month.</description>
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