Complete watch case exemption applies where an integral bracelet does not alter the article's essential character.

A watch case imported with an integral, inseparable bracelet retained its essential character as a complete watch case, so the customs exemption for complete watch cases for quartz analog wrist watches applied. The fact that the bracelet formed part of the article did not change its classification, and the customs authorities' contrary factual assertions were unsupported by evidence.

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Issues: Whether a watch case imported with an integral and inseparable bracelet is a "complete watch case" entitled to exemption under the relevant customs notifications.

Analysis: The article imported was a watch case to which the bracelet formed an integral part. The mere fact that the bracelet was inseparable from the watch case did not alter the essential character of the article as a watch case. The exemption entry covering complete watch cases for quartz analog wrist watches therefore applied, and the contrary factual assertions of the customs authorities were unsupported by evidence.

Conclusion: The imported article was covered by the exemption for complete watch cases and was entitled to the benefit of the notification.

Ratio Decidendi: An article does not cease to be a complete watch case merely because an integral bracelet forms part of it; if its essential character remains that of a complete watch case, the exemption notification applies.

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