2001 (3) TMI 141 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore allowed the appeal of an SSI unit regarding the classification of "Leather Watch Straps" under Chapter sub-heading 9113.00. The Tribunal classified the watch straps under Chapter 91, granting them the benefit of Notification No. 72/86-C.E. The order was set aside, and the appeal was allowed with consequential benefits.