Watch bands and straps are accessories, not watch components, so concessional duty under the notification was denied.

Stainless steel watch bands and watch straps were held not to qualify as watch components for concessional duty under Notification No. 72/86-C.E. A watch becomes complete when the movement, dial and hands are fitted into the case, and a wrist watch functions once the movement is fitted into the case. Watch bands and straps were treated as accessories rather than indispensable parts of the watch, so they fell outside the notification and did not receive the concessional rate of duty. The Revenue's appeal succeeded.

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Issues: Whether stainless steel watch bands and watch straps manufactured under CET Sub-heading 9113.00 were eligible for concessional duty as watch components under Notification No. 72/86-C.E. dated 10-2-1986.

Analysis: A watch is complete when the movement, dial and hands are fitted into the case or container, and a wrist watch can function as such once the movement is fitted into the case. Watch bands and watch straps are only accessories to wrist watches and are not indispensable for the functioning of the watch. They therefore do not fall within the scope of the notification covering watch components.

Conclusion: The goods in question were not entitled to the concessional rate of duty under Notification No. 72/86-C.E., and the Revenue's appeal succeeded.

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