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of <h1>CEGAT Tribunal reclassifies Leather Watch Straps under Chapter 91, grants Notification benefit</h1> The Appellate Tribunal CEGAT, Bangalore allowed the appeal of an SSI unit regarding the classification of 'Leather Watch Straps' under Chapter sub-heading ... Watch straps The Appellate Tribunal CEGAT, Bangalore allowed the appeal of an SSI unit regarding the classification of 'Leather Watch Straps' under Chapter sub-heading 9113.00. The Tribunal classified the watch straps under Chapter 91, granting them the benefit of Notification No. 72/86-C.E. The order was set aside, and the appeal was allowed with consequential benefits.
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