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<h1>Appeal in Bangalore Tribunal allows dutiability of 'Cross Arms' based on previous order.</h1> The appellate tribunal in Bangalore allowed the appeal regarding the dutiability of 'Cross Arms' based on a previous order by the Tribunal, South Zonal ... Cross Arms is not dutiable The appellate tribunal in Bangalore allowed the appeal regarding the dutiability of 'Cross Arms' based on a previous order by the Tribunal, South Zonal Bench, Chennai. The appellant did not appear but submitted a written request to decide the case on merits. The appeal was allowed with consequential relief.