2000 (5) TMI 89

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..... ability of exemption Notification No. 72/86 in respect of watch straps. The Assistant Collector through order in original dated 15-4-1994 took the view that the watch straps having been separately mentioned under sub-heading 9113.00 of the CETA, were not entitled to the benefit of this notification which applied only to the watch components. However, the Commissioner (Appeals) had reversed the ord .....

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..... arely covered by the Apex Court decision in Titan Watches Ltd. v. CC Bangalore, 2000 (115) E.L.T. 28 (S.C.). In that case the Apex Court has ruled that the bracelet has to be taken as an integral part of the watch and exemption under Notification No. 44/85-Cus. was available in respect thereof. Applying the ratio of this law laid down by the Apex Court, we have no option but to hold that the view .....

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