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of <h1>Appeal Allowed: Forged dies not under tariff item, duty demand set aside</h1> <h3>IN RE: M/s. HINDUSTAN AERONAUTICS LTD., BANGALORE</h3> IN RE: M/s. HINDUSTAN AERONAUTICS LTD., BANGALORE - 1982 (10) E.L.T. 345 (Collr. Appl.) The appeal was filed by M/s. Hindustan Aeronautics Limited against the demand of duty for forged dies. The Appellate Collector found that the forged dies did not fall under the specified tariff item and allowed the appeal, setting aside the lower authority's orders.
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