1997 (5) TMI 122

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..... l filed by M/s. Desai Trading Co., Bombay against the order-in-appeal passed by the Collector of Central Excise (Appeals), Bombay dated 24-7-1987 confirming the order of the Assistant Collector dated 23-7-1986. 2. The short question raised in the appeal relates to the correct classification of watch straps. 3. The Appellants are manufacturers of different types of watch straps, metal and plast .....

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..... their absence. 6. The learned JDR explained the facts of the case and drew attention Para 3 of the impugned order in which the Collector (Appeals) has explained that after the coming into force of the Central Excise Tariff Act, 1985 which is based on the Convention on Harmonised Commodity Description and Coding System (HSN), there is no scope for adopting the trade parlance test for interpreting .....

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