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TMI Blog1997 (8) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... e described as Two-Tone Quartz cases with integrated straps for Analog Quartz watches only . The appellants sought assessment of the goods in question under Heading No. 91.11 of the Customs Tariff. From the Bill of Entry it is seen that in the Bill of Entry the benefit of exemption Notification No. 44/85-Cus. was not claimed. The goods were assessed to duty without the benefit of Notification No. 44/85-Cus., dated 28-2-1985. The appellants paid proper customs duty and the goods were cleared out of the customs charge. Subsequently, they filed refund claim on the ground that their goods were covered by Serial No. 14 of the Table annexed to Notification No. 44/85-Cus. and were eligible for the concessional rate of customs duty. The refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide their letter dated 6-8-1990 is for the purpose of importation and has no relevance for customs classification and assessment. 2. Shri N. Khanna, Advocate, appearing for the appellants M/s. Indo Swiss Time Ltd. submitted that the appellants had claimed assessment under Heading No. 91.11 of the Tariff while the Department consigned the goods in question to the orphanage of Heading No. 91.14. He further submitted that the goods imported were a watch case with fixed integrated strap and that the essential character was supplied to the goods by the watch case. He also referred to the clarification given by the Deputy Chief Controller of Imports and Exports that the goods in question were covered by entry at Serial No. 509(2) of Appendix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available which was restricted to only watch cases. He referred to the Supreme Court decision in the case of 1995 (77) E.L.T. 474 (S.C.). 4. We have carefully considered the matter. The goods had been described by the appellants in the Bill of Entry as 600 pieces Quartz Cases. From the copy of the Bill of Entry on record, we do not find any reference to the exemption notification against this item. In the invoice, the goods had been referred to as ₹ 600 pcs Two-Tone Quartz cases with integrated straps for Analog Quartz watches only . Under Heading No. 91.11 watch cases and parts thereof were classifiable. Under Heading No. 91.13 watch straps, watch bands and watch bracelets and parts thereof were covered. Other clock or watch parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of his plea that the classification under residuary entry should be resorted to only when it is not possible to classify the goods in any other specific heading. We find that in the scheme of the Tariff under Chapter 91, different specified products have been specifically included in various sub-headings up to 91.13 and the other clock or watch parts have been made classifiable under Heading No. 91.14. We consider that when the goods cannot be classified in any of the specified heading, it is inevitable that their classification under the residuary entry is considered. He had also submitted that under the interpretive Rules 3-b, the goods should be classified on the basis of the essential character. According to him, the essential chara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be binding on the Customs authorities when the matter had already been adjudicated, appealed against and also re- adjudicated on 19-4-1990 after the matter was remanded by the first appellate authority. 8. The Departmental Representative had referred to the Explanatory Notes to the Harmonized Commodity Description and Coding System (HSN) wherein at Page 1550 the scope of Heading No. 91.11 had been explained. The scope of Heading No. 91.11 had been explained as the cases for the watches with or without cases presented without movement. The parts of the various cases have been referred to as the case body, pendant, dome, bezel and the bottom. We do not find any reference to the integrated watch strap in the parts of the watch case. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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