https://www.taxtmi.com/caselaws?id=93237 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. en-us Tue, 28 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93237 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. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93237