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of <h1>CEGAT grants relief on 'Dies sets' assessment under Customs Tariff 84.45/48, Department plans appeal</h1> <h3>DELHI KANODIA TIN & DRUM FACTORY Versus COLLECTOR OF CUSTOMS</h3> DELHI KANODIA TIN & DRUM FACTORY Versus COLLECTOR OF CUSTOMS - 1989 (43) E.L.T. 531 (Tribunal) The judgment by the Appellate Tribunal CEGAT, New Delhi in Citation 1984 (4) TMI 182 ruled on the assessment of 'Dies sets' under heading 84.45/48 of Customs Tariff. The appeal was allowed for the 'Dies sets' item, with consequential relief to the appellants, while other items were dismissed. The Department disagreed with the ruling and indicated intent to appeal.
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