2000 (5) TMI 89 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Commissioner (Appeals) regarding the availability of exemption Notification No. 72/86 for watch straps. The Tribunal held that watch straps are entitled to the benefit of the notification as parts of watches, following the decision in Titan Watches Ltd. v. CC Bangalore. The Revenue's appeal was dismissed.