2001 (3) TMI 141

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..... m 16-4-1993, classifying "Leather Watch Straps" under Chapter sub-heading 9113.00 attracting 15% rate of duty and claimed concessional rate of duty under Notification No. 1/93-C.E., dated 28-2-1993. The classification list was duly approved on 7-7-1993. Subsequently, the assessee filed a revised Classification List 2/93-94 effective from 24-6-1993 for such watch straps, claiming concessional rate .....

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..... stic, by the Tribunal in the case of Desai Trading Co. v. C.C.E., Bombay in 1997 (93) E.L.T. 702 (T). Following the same we would classify the "Leather Watch Straps" under 91.13 of the Central Excise Tariff i.e. under Chapter 91. (b) The subsequent Tribunal decision in the case of Titan Watches Ltd. v. C.C., Bangalore in 1999 (110) E.L.T. 834 (T) which stipulated that bracelets to be not a part .....

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..... s) that watch straps did not form part of the manufacturing process or enters into such process and a watch can be sold even without the strap. Commissioner's further finding "If at all it is marketable only with strap there is no evidence placed before me in support of such claim. The appellant only points out that the watch strap attached to it" also is no reasons to deny the benefit. 3. In vi .....

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