Watch straps and watch bands cleared separately were treated as accessories, not exempt watch components under the notification.

Watch straps and watch bands cleared as separate goods were examined against Notification No. 72/86-C.E. covering watch components. The tariff scheme specifically listed watches, watch cases, watch straps, watch bands and related articles, and heading 91.13 separately covered straps, bands, bracelets and parts thereof. On the plain wording of the notification, independently cleared straps and bands were treated as accessories rather than watch components, so the exemption did not extend to them.

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Issues: Whether watch straps and watch bands, cleared independently, were watch components entitled to the benefit of Notification No. 72/86-C.E. dated 10-2-1986.

Analysis: Chapter 91 of the Central Excise Tariff specifically described watches, watch cases, watch straps, watch bands and related articles, and heading 91.13 separately covered watch straps, watch bands, watch bracelets and parts thereof. The exemption notification covered watch components, but watch straps and watch bands cleared as separate goods could not be treated as watch components on the plain wording of the notification. They were more appropriately regarded as accessories.

Conclusion: The watch straps and watch bands were not eligible for exemption as watch components and the Revenue's challenge succeeded.

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