Tariff classification of primary cells barred wrist watch concession under a Chapter 91 notification.

Primary cells classifiable under Heading 85.06 could not be treated as components of analog wrist watches for Notification No. 43/85-Cus. The notification granted concessional duty only to components or parts of analog wrist watches falling under Chapter 91, and the power cells remained separately classifiable goods even though they supplied power to the watches. Applying tariff classification principles and the settled view that primary cells are articles in their own right, the claimed concession was unavailable. The importer therefore could not obtain notification benefit for the power cells.

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Issues: Whether power cells imported along with quartz analog wrist watch components were entitled to the concessional benefit of Notification No. 43/85-Cus. as components of analog wrist watches.

Analysis: The notification extended concessional duty only to components or parts of analog wrist watches falling under Chapter 91. The power cells in question were found to be separate primary batteries/cells classifiable under Heading 85.06 of the Customs Tariff Act, 1975. Applying the tariff classification principle and the settled position that primary cells are articles by themselves and not parts of another machine, the cells could not be treated as components falling within Chapter 91. Even if they function as a source of power for the watches, they remained separately classifiable goods and did not satisfy the notification condition.

Conclusion: The power cells were not eligible for the benefit of Notification No. 43/85-Cus., and the claim of the appellant failed.

Ratio Decidendi: Goods specifically classifiable under Heading 85.06 as primary cells or batteries cannot be treated as parts of wrist watches for the purpose of a notification confined to components falling under Chapter 91.

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