1999 (11) TMI 66

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..... ily, in the case of a wrist watch, the watch case is attached to the wrist by a leather strap or a metal bracelet. Catering, no doubt, to the dictates of fashion, the appellants imported, in the present case, a watch case of which the bracelet was an integral and inseparable part. It would appear from what we have seen that the watch case and bracelet come from the same metal mould. The question i .....

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..... rem. The Table thereof listed at Item 15 "Complete watch case for quartz analog wrist watches." 3.It is the case of the appellants that what they imported was a complete watch case and, therefore, they are entitled to the benefit of the said Notification No. 44/85, replaced by Notification No. 65/87 in the same terms. In any event, if what they imported is found not to be a complete watch case, t .....

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..... s of 30% and 60% respectively. 5.Our attention was drawn by learned Counsel for the respondents to statements in the nature of findings of fact made by the Collector (Appeals), but they were the Collector's ipse dixit, for the Customs authorities had led no evidence. 6.The appeals are allowed. The order under appeal is set aside. 7.No order as to costs.
Case laws, Decisions, Judgements, Or .....

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