2000 (8) TMI 148

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... evenue is the eligibility of stainless steel watch bands and watch straps falling under CET Sub-heading 9113.00 manufactured by the respondents herein to benefit of concessional rate of duty in terms of Notification 72/86-C.E., dated 10-2-1986, which inter alia covers watch components. 2. We have heard both sides. 3. A watch consists of two main parts (1) the watch movement and (2) the contain .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ely essential for the functioning of a watch as a wrist watch. In the present case, however, watch bands and watch straps are not absolutely essential for the functioning of a wrist watch as a wrist watch and the wrist watch can function as a wrist watch even without bands/straps. 4. Therefore, we hold that the benefit of concessional rate of duty under Notification 72/86-C.E. is not available t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X