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of <h1>Tribunal Upholds Classification of Plastic Watch Straps Under Chapter Heading 91.13</h1> <h3>DESAI TRADING CO. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY</h3> DESAI TRADING CO. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY - 1997 (93) E.L.T. 702 (Tribunal) The appeal was filed by M/s. Desai Trading Co., Bombay regarding the correct classification of plastic watch straps. The Assistant Collector classified them under Chapter Heading 92.13, while the appellants claimed they should be under Chapter Heading 39.22. The Collector (Appeals) upheld the original classification. The Tribunal ruled that watch straps, regardless of material, should be classified under Chapter Heading 91.13. The appeal was rejected.
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