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<h1>'Watch glasses' classified under Heading 39.07, not eligible for concessional duty rate. Appeal dismissed, reassessment ordered.</h1> The Tribunal held that the 'watch glasses' were classified under Heading No. 39.07 and not eligible for concessional duty rate under Customs Notification ... Classification The dispute involved the import of 'watch glasses' claimed to be made of acrylic sheets under Customs Notification No. 240/78. The Tribunal held that the goods fell under Heading No. 39.07, not eligible for the concessional duty rate under the notification. The appeal was dismissed, directing reassessment by the Assistant Collector.
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