https://www.taxtmi.com/caselaws?id=74695 Acrylic watch glasses are classified by their material composition under Heading 39.07, with Statutory Note 3 to Chapter 91 guiding the tariff classification rather than Heading 70.01/16. The text applies the earlier Tribunal view on identical goods and treats the acrylic basis as undisputed. Customs Notification No. 240/78 grants concessional duty only to watch parts falling under sub-heading (2) of Heading 91.01/11, so goods classified under Heading 39.07 do not meet the notification's condition and cannot obtain the concession. en-us Wed, 15 Apr 1987 00:00:00 +0530 Fri, 10 Jun 2011 14:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74695 Acrylic watch glasses are classified by their material composition under Heading 39.07, with Statutory Note 3 to Chapter 91 guiding the tariff classification rather than Heading 70.01/16. The text applies the earlier Tribunal view on identical goods and treats the acrylic basis as undisputed. Customs Notification No. 240/78 grants concessional duty only to watch parts falling under sub-heading (2) of Heading 91.01/11, so goods classified under Heading 39.07 do not meet the notification's condition and cannot obtain the concession. Case-Laws Customs Wed, 15 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74695