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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1986 (12) TMI AT This

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1986 (12) TMI 203 - AT - Central Excise

The appellants imported watch crystals and sought re-assessment under heading 91.01/11 as watch parts. The controversy was settled by Note 3 to Chapter 91, which excludes watch glasses from Chapter 91 classification. The classification under heading 39.07 by the department was upheld, and the appeal was rejected.

 

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