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Issues: Whether jewellery articles fitted with a watch are classifiable under Heading 7113 as articles of jewellery or under Heading 9101 as watches with cases of precious metal, and whether the common parlance or essential character test displaces classification based on the tariff heading and chapter notes.
Analysis: The notification for GST classification adopts the headings, chapter notes and interpretative rules of the First Schedule to the Customs Tariff Act, 1975. Heading 7113 covers articles of jewellery, but Chapter Note 3(l) to Chapter 71 excludes articles of Chapter 91. Heading 9101 covers wrist-watches and other watches with cases of precious metal or of metal clad with precious metal, and Chapter Note 2 to Chapter 91 makes that coverage specific. The HSN explanatory notes were treated as a safe guide, and the product, though styled as jewellery and ornamented with precious stones, was found to be a watch with a precious-metal case. Since the tariff description itself specifically covered the goods, the common parlance and essential character arguments were not accepted as determinative.
Conclusion: The goods were held classifiable under Heading 9101 and not under Heading 7113.
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