1986 (12) TMI 203

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..... ent. [Order per : K.L. Rekhi, Member (T)]. - The appellants imported watch, crystals (watch glasses). The department assessed them under heading 39.07 of the Customs Tariff Act, 1975 as articles of plastic. The appellants seek their re-assessment under heading 91.01/11 as watch parts. 2. We have heard both sides and have carefully considered their submissions and the record. We find that .....

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..... assessed under Chapter 91. The appellants' plea that the subject article is not a watch glass since it is made of acrylic which is a plastic material and not glass. But they also admit that the article, though technically a watch crystal, is commonly known as watch glass. In the circumstances, the classification made by the department under the alternative heading 39.07 cannot be faulted. 3. We .....

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