https://www.taxtmi.com/caselaws?id=72774 Watch glasses imported as watch parts were held classifiable under Heading 39.07 as articles of plastic, because Note 3 to Chapter 91 expressly excludes watch glasses from that chapter. Although the goods were described as watch crystals and were used in watches, the exclusion in the chapter note prevailed over their general character as watch parts. Classification under Heading 91.01/11 was therefore rejected, and the goods remained outside Chapter 91 for customs purposes. en-us Mon, 08 Dec 1986 00:00:00 +0530 Wed, 25 May 2011 10:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72774 Watch glasses imported as watch parts were held classifiable under Heading 39.07 as articles of plastic, because Note 3 to Chapter 91 expressly excludes watch glasses from that chapter. Although the goods were described as watch crystals and were used in watches, the exclusion in the chapter note prevailed over their general character as watch parts. Classification under Heading 91.01/11 was therefore rejected, and the goods remained outside Chapter 91 for customs purposes. Case-Laws Central Excise Mon, 08 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72774