https://www.taxtmi.com/caselaws?id=86694 Plastic watch straps were held classifiable under Chapter Heading 91.13 as watch straps, watch bands and watch bracelets, because the tariff heading specifically described the goods. Applying Rule 3(a) of the Rules for the Interpretation of the Schedule, the more specific description prevailed over the general heading for articles of plastic under Chapter Heading 39.22. Their plastic composition did not alter the classification. As a result, exemption under Notification No. 132/86, which depended on classification under the plastic heading, was not available and the appeal was rejected in favour of the Revenue. en-us Tue, 20 May 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86694 Plastic watch straps were held classifiable under Chapter Heading 91.13 as watch straps, watch bands and watch bracelets, because the tariff heading specifically described the goods. Applying Rule 3(a) of the Rules for the Interpretation of the Schedule, the more specific description prevailed over the general heading for articles of plastic under Chapter Heading 39.22. Their plastic composition did not alter the classification. As a result, exemption under Notification No. 132/86, which depended on classification under the plastic heading, was not available and the appeal was rejected in favour of the Revenue. Case-Laws Central Excise Tue, 20 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86694